Case LawHR/HAAR/11/2022-23
Dream Road Technologies Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- February 13, 2023
- Type:
- Advance Ruling
- Members:
- Sunder Lal, Kumud Singh
Subject
Leasing of pre-owned cars attracts the same rate of tax as that of new vehicles
Summary
Questions Answers Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (viia) of Notification No. 11/2017-Central Tax (Rate) dated 28­…
Judgement
To file an application before the Authority of Advance Ruling, the applicant must satisfy the conditions prescribed under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017), Goods and Services Tax (Compensation to States) Act, 2017 and Haryana Goods and Services Tax Act, 2017 (hereinafter referred to as HGST Act, 2017). Since the provisions of both the Acts ar…