Section 94(3) in The Central Goods and Services Tax Act, 2017
(3)The provisions of sub-section (1) shall, so far as may be, apply where the taxable person, being a firm or association of persons is dissolved or where the taxable person, being a Hindu Undivided Family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or to partition.Explanation. - For the purposes of this Chapter,--(i)a "Limited Liability Partnership" formed and registered under the provisions of the Limited Liability Partnership Act, 2008 shall also be considered as a firm;(ii)"court" means the District Court, High Court or Supreme Court.
