1. What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-I). In particular,
• Do these activities / transactions of renting of workwear qualify as "transfer of right to use" of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 ('CGST Act')?
• Alternatively, do these activities transactions qualify as "transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act?
2. What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i.e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular,
• Does this supply qualify as "composite supply" as per Sec. 2 (30) of CGST Act?
• Alternatively, does this supply constitute a "mixed supply" under Sec. 2 (74) of CGST Act?
3. In the event the answer to question (2) above is that the transaction undertaken by the Applicant Company qualifies as 'composite supply',
(i) What will be the "principle supply" for the purpose of Sec. 2 (90) of CGST Act?
(ii) What will the applicable rate of GST?
(iii) Whether the conclusion (i.e. the transaction is a 'composite supply') will remain the same if in addition to the services covered in question no. 2 above Applicant Company also provides additional service of renting of locker as part of the same consideration?