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Renting of workwear qualify as transfer of right to use of goods
Case Law Details
- Case Name
- In re Lindstrom Services India Private Limited (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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In re Lindstrom Services India Private Limited (GST AAR Maharashtra)
The activities/transactions of renting of workwear qualify as ‘transfer of right to use of goods’ in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 (‘CGST Act’)
The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASTRA
The present application has been filed under section 97 of the Central G...





