CHEP India (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA}
CHEP India (P.) Ltd. {APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA} :Date of Order : 05-06-2023
In the case of CHEP India (P.) Ltd., the Appellate Authority for Advance Ruling (AAAR) in Maharashtra addressed two key issues related to GST implications for inter-state transactions involving the supply and leasing of crates:
Inter-State Branch Supply – Leasing of Crates:
Background: Crates were supplied by CHEP India’s Maharashtra unit to its other units located in different states. The receiving units were to lease these crates to...
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