EVM Passenger Cars India Pvt Ltd ., In re
Date: August 26, 2025
Subject Matter
Self-Drive Car Rental is "Leasing or Renting of Goods" Taxable at Goods-Equivalent Rate
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…
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…