Movement of Capital goods between distinct person not supply


Last updated: 04 August 2023

Court :
AAAR, Maharashtra

Brief :
The AAAR, Maharashtra, in matter of M/s Chep India Private Limited [Order No. MAH/AAAR/DS-RM/02/2023-24 dated June 05, 2023] held that the transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Order No. MAH/AAAR/DS-RM/02/2023-24 dated June 05, 2023

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Bimal Jain
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