Leasing Of Capital Goods Between Two GSTINs

Under GST Laws, the registration being State specific 1 , a single entity may obtain multiple GST registrations in various States using, the same Permanent Account Number (PAN). Therefore, a deeming fiction has been created under  Section 25(4) of the Central Goods and Services Tax Act, 2017, ('CGST Act, 2017') as per which, two registrations (GSTIN's) of the single entity shall be treated as…