https://www.taxtmi.com/caselaws?id=431395 The AAR, Maharashtra ruled that leasing of pallets, crates and containers by a company to its other GST registrations across India constitutes supply of services under Schedule II of GST Act, as it involves transfer of right to use goods for consideration. GST is leviable on lease transactions between distinct entities. For valuation, similar rates applied to normal customers and branches would not cause problems. The authority declined to rule on movement of leased equipment between Karnataka and Tamil Nadu branches, citing lack of jurisdiction under Section 96 of CGST Act as the transaction's situs was outside Maharashtra. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 26 Jun 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431395 The AAR, Maharashtra ruled that leasing of pallets, crates and containers by a company to its other GST registrations across India constitutes supply of services under Schedule II of GST Act, as it involves transfer of right to use goods for consideration. GST is leviable on lease transactions between distinct entities. For valuation, similar rates applied to normal customers and branches would not cause problems. The authority declined to rule on movement of leased equipment between Karnataka and Tamil Nadu branches, citing lack of jurisdiction under Section 96 of CGST Act as the transaction's situs was outside Maharashtra. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431395