Case LawKAR ADRG 36/2021
CHEP India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- July 16, 2021
- Type:
- Advance Ruling
- Members:
- Ravi Prasad, Mashhood Farooqui
Subject
GST on leasing of pallets, crates and containers between different registrations of same company
Supply
Summary
(1) The pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction if the specific goods are s…
Judgement
M/s Chep India Private Limited, 159/2 & 160/2, Hanchipura, Mallarabaawadi Post, Kasaba Hobli, Nelamangala Taluk, Bengaluru Rural District (called as the `applicant’ hereinafter), having GSTIN number 29AADCC3230A1ZB, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with…