Case LawOrder No. 03/Odisha-AAAR/Appeal/2024-25/
True Solar Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Odisha
- Date:
- December 17, 2024
- Type:
- Advance Ruling
- Members:
- M S Reddy, Yamini Sarangi
Subject
Leasing electric vehicles (E-Bikes) without an operator falls under SAC '9971' (financial lease)
Classification
Summary
M/s True Solar Private Limited sought an Advance Ruling regarding the classification of leasing electric vehicles (E-Bikes) without an operator under the GST framework. The applicant argued that leasing these vehicles should be classified under the h…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, ODISHA (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in part materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly mad…