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Goods and Services Tax

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)
Date of Judgement/Order
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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...
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