Section 87: Liability in case of amalgamation or merger of companies

Q: What does Section 87 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 87 SGST pertains to "Liability in case of amalgamation or merger of companies". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 87 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability in case of amalgamation or merger of companies. As verified on 19 May 2026.

Q: Is Section 87 SGST still in force?

Yes, Section 87 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 87 SGST?

धारा 87 SGST is the Devanagari Hindi reference for Section 87 of the The State Goods and Services Tax Act, 2017 (Model). Section 87 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability in case of amalgamation or merger of companies. As verified on 19 May 2026.

Q: What is Dhara 87 SGST?

Dhara 87 SGST is the Roman Hindi reference for Section 87 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 87 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs liability in case of amalgamation or merger of companies. As verified on 19 May 2026.

Q: How to cite Section 87 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 87, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 87 (India).

Law on Tips Editorial Board

(1)

When two or more companies are amalgamated or merged in pursuance of an order of court or of Tribunal or otherwise and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have supplied or received any goods or services or both to or from each other during the period commencing on the date from which the order takes effect till the date of the order, then such transactions of supply and receipt shall be included in the turnover of supply or receipt of the respective companies and they shall be liable to pay tax accordingly.

(2)

Notwithstanding anything contained in the said order, for the purposes of this Act, the said two or more companies shall be treated as distinct companies for the period up to the date of the said order and the registration certificates of the said companies shall be cancelled with effect from the date of the said order.