CHEP India Private Limited ., In re
Date: June 5, 2023
Subject Matter
Leasing transaction between establishments of distinct persons registered in two different states is a supply
Summary
The case is related to an appeal in which the Advance Ruling passed by the Maharashtra Authority for Advance Ruling (MAAR) is being challenged. The MAAR had ruled that the transaction between the state of Maharashtra and the state of Karnataka consti…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA 1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is made in respect of such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under th…