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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Classification of supply - supply of services or not - pallets, ...

Case Laws     GST

July 24, 2021

Classification of supply - supply of services or not - pallets, crates and containers leased by CHEP India Private Limited located and registered in Karnataka to its other GST registration located across India - The activity would be considered as lease transaction if the specific goods are sent on lease as per the agreement between the two entities and accordingly taxable as supply of services in terms of the provisions of the Integrated Goods and Services Tax Act, 2017 read with Section 7 of the Central Goods and Services Tax Act, 2017. - AAR

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