Case LawAdvance Ruling No. KER/27/2025
EVM Passenger Cars India Pvt Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- August 26, 2025
- Type:
- Advance Ruling
- Members:
- Jomy Jacob, Mansur AI
Subject
Self-Drive Car Rental is "Leasing or Renting of Goods" Taxable at Goods-Equivalent Rate
Classification
Summary
M/s EVM Passenger Cars India Private Ltd. operates a self-drive "Rent a Cab" service across Kerala (supplying vehicles without operators for personal leisure use). The applicant sought an advance ruling on the correct Service Accounting Code (SAC) an…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA The applicant, M/s EVM PASSENGER CARS INDIA PRIVATE LIMITED is a Private Limited Company having GSTIN 32AACCE1683Q1ZD. 2. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the Notifications issued thereunder shall include a reference to the corresponding provisions of The KSGST Act, Rules or the…