- Prakas No. 584 clarifies how tax liabilities are allocated among transferors, transferees, successor shareholders or partners, and surviving or newly established enterprises in business transfers, share transfers, and enterprise mergers.
- The Prakas also clarifies the VAT treatment applicable to those transactions, including business transfers, share transfers, and mergers.
- Instruction No. 14 reaffirms that dentistry services are not subject to VAT.
- The VAT exemption covers a wide range of dental services, including examinations, treatment, preventive care, restorative procedures, and related dental interventions.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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