Pico2Femto Semiconductor Services Private Limited ., In re
Date: March 20, 2023
Subject Matter
Transfer/sale of one of the independent running business divisions as a going concern is exempt from GST
Summary
The transaction of transfer/sale of one of the independent running business divisions of the Applicant, namely, “business of providing/supplying of engineering services primarily relating to semi-conductor services” as a whole, along with…
M/s. Pico2femto Semiconductor Services Pvt. Ltd., (herein after referred to as ‘Applicant’), # 555/649, 1-Sector, HSR Layout, Bengaluru – 560 102., having GSTIN 29AAJCP9958L1ZA, have filed an application for Advance Ruling under section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST…