Inter-State Transfer of ITC on Amalgamation Permissible as given under Section 18(3) read with Rule 41 of the CGST Rules, 2017
Last updated: 17 April 2026
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd v. Union of India & Ors. [R/Special Civil Application No. 7006 of 2024, order dated March 5, 2026] held that transfer of Input Tax Credit ( ITC ) on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and such transfer cannot be denied merely because the transferor and transferee entities are located in different States.
Citation :
R/Special Civil Application No. 7006 of 2024, order dated March 5, 2026
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Bimal Jain
Published in GST
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