Supply of services or not - leasing of goods from one unit to ...
Leasing Goods Across States as Services Under GST: Maharashtra to Karnataka Transactions Taxable Due to Distinct Entity Rule.
December 12, 2022
Case Laws GST AAR
Supply of services or not - leasing of goods from one unit to other units in different states of the same assessee - pallets, crates and containers - In the current case, Cl PL, Maharashtra can enter into lease transaction with CIPL branches in other States registered under the respective State GST legislation across India say for e.g., Cl PL, Karnataka and such transaction would be taxable under GST as a lease transaction between the two branches which are deemed to be distinct entities for the purpose of GST legislation. - AAR
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