AAR : Workwear renting a ‘transfer of right to use’, said supply along with washing, repair, taxable as ‘mixed supply’

Maharashtra AAR holds that service of providing workwear on rent by applicant constitutes transfer of ‘right to use’ the goods (workwear) which would be categorised as supply of ‘service’ squarely falling within the meaning of Entry 5(f) of Schedule II of CGST Act, 2017; Elucidates that goods are designed for a specified period (perpetual or 12 months period) for a pre-determined consideration (weekly rent) and the ownership of same rests with the applicant while only...