GST on lease transaction between different registrations of same company

In re Chep India Private Limited (GST AAR Karnataka) 1. Whether the pallets, crates and containers (equipment) leased by CHEP India Private Limited (CIPL or applicant) located and registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Karnataka Goods and Services Tax Act, 2017 (“KGST Act”)? The pallets, crates and containers leased by CHEP India Private Limited located and r...