CHEP India Private Limited ., In re
Date: December 1, 2022
Subject Matter
Leasing transaction between establishments of distinct persons registered in two different states is a supply
Summary
Question:- Whether the pallets, crates and containers (hereinafter referred as “equipment”) leased by CHEP India Private Limited (hereinafter referred to as “CIPL” or “the Applicant”) located and registered in Maha…
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” respectively] by M/s. CHEP INDIA PVT LTD, the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the pallets, crates and containers (…