Merck Life Science Private Limited, In re
Date: October 30, 2018
Subject Matter
Applicant’s direction to the seller for direct transfer of business to another party would qualify as a supply between the applicant and the seller.
Summary
Question 1:- Whether applicant’s direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a ‘supply between the applicant&r…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Merck Life Science Private Limited, the applicant, seeking an advance ruling in respect of the following questions. i. Whether applicant’s direction to the sell…