Case LawTSAAR Order No.02/2024
Ventair Engineers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- January 8, 2024
- Type:
- Advance Ruling
- Members:
- S.V. Kasi Visweswara Rao, Sahil Inamdar
Subject
GST Tax Rate on Rental / Leasing Charges for Industrial Equipment
Summary
The case law pertains to seeking clarification on the applicable GST tax rate on rental/leasing charges for industrial equipment provided with an operator, falling under certain HSN Codes. The ruling indicates that the rental/leasing services provide…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Ventair Engineers, 1st Floor, 15-19-1/45/A/1, Plot No.45, Teachers Co Operative Housing Society, Balaji Nagar, Khammam, Telangana-507002 (36ATWPR2686Q1Z9) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the…