GST Payable On Monthly Rental, Night Charges, Fuel On Mileage Basis In Availing Motor Vehicle Rental Services: AAR Uttarakhand

The  Uttarakhand Authority of Advance Ruling (AAR)  has held that GST is payable on monthly rental, night charges, and fuel on a mileage basis when availing motor vehicle rental services. The Bench of  Anurag Mishra  and  Rameshwar Meena  has observed that without fuel, the motor vehicle does not operate (run), and without running, i.e., moving from one place to anoth…