Lindstrom Services India Private Limited ., In re
Date: June 20, 2018
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Renting of workwear qualifies as "transfer of right to use" of goods
Summary
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 wi…
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 activi…