Case LawAppeal No. 43
Lindstrom Services India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 20, 2018
- Type:
- Advance Ruling
Subject
Renting of workwear qualifies as "transfer of right to use" of goods
Mixed Supply
Summary
The activities/transactions of renting of workwear qualify as transfer of right to use” of goods in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 (‘CGST Act’). The supply of renting of workwear along wi…
Judgement
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Lindstrom Services India Private Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. What is the classification of the activi…