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The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods.

Shanti Prime Publication Pvt. Ltd.

Levy of CGST — B.M. Industries, In Re…. [2018] 2 TAXLOK.COM 357 (AAR-Haryana)

The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods.

Shanti Prime Publication Pvt. Ltd.

Levy of CGST — B.M. Industries, In Re…. [2018] 2 TAXLOK.COM 357 (AAR-Haryana)

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The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods.

The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods.

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