Indus Motor Company Pvt. Ltd ., In re
Date: July 14, 2024
Subject Matter
Renting vehicles without operators falls under SAC '9973 11' attracting 18% GST
Summary
The case revolves around determining the proper classification of the rental service provided by the applicant, specifically for vehicles rented out without operators. The key issue was whether this service fits under the Service Accounting Codes (SA…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Indus GO is a car rental service promoted by Indus Motor Company Pvt Ltd, and provides self-drive rental cars in Kerala. Vehicles can be booked from select spots and can be booked with or without fuel. These vehicles are rented solely for personal use and cannot be used for business purpose of transporting people or property f…