Section 18(3) in Tripura State Goods and Services Tax Act, 2017
(3)Where there is a change in the constitution of a registered person on account of sale merger demerger amalgamation lease or transfer of the business with the specific provision for transfer of liabilities the said registered person shall be allowed to transfer the input tax credit which remains unutilised in his electronic credit ledger to such sold, merged, demerged, amalgamated, lease or transferred business in such manner as may be prescribed.
