Renting of workwear qualify as transfer of right to use of goods

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 Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Lindstrom Services India Private Limited, the applicant, seeking an advance ruling in respect of the following questions.

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