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.
1. What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-1). In particular,-
- Do these activities / transactions of renting of work wear qualify as “transfer of right to use” of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 (‘CGST Act’)?
- Alternatively, do these activities transactions qualify as “transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act?
2. What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i, e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular,-
