https://www.taxtmi.com/caselaws?id=439202 AAAR Maharashtra ruled on GST implications for pallet leasing services between related entities. The Authority held that valuation for leasing services between related distinct persons eligible for full input tax credit would be governed by Rule 28's second proviso read with Section 15 of CGST Act. Regarding interstate movement of leased equipment between units, the Authority determined this constitutes taxable supply under Section 7, not mere movement of goods. The leasing entity acts in dual capacity as independent lessor and bailee, making transactions between different state units liable to GST. Transportation facilitation services were also held exigible to GST. Some questions fell outside Section 97's advance ruling scope. en-us Mon, 05 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439202 AAAR Maharashtra ruled on GST implications for pallet leasing services between related entities. The Authority held that valuation for leasing services between related distinct persons eligible for full input tax credit would be governed by Rule 28's second proviso read with Section 15 of CGST Act. Regarding interstate movement of leased equipment between units, the Authority determined this constitutes taxable supply under Section 7, not mere movement of goods. The leasing entity acts in dual capacity as independent lessor and bailee, making transactions between different state units liable to GST. Transportation facilitation services were also held exigible to GST. Some questions fell outside Section 97's advance ruling scope. Case-Laws GST Mon, 05 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439202