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2024 (1) TMI 564 - AUTHORITY FOR ADVANCE RULING, TELANGANAClassification of service - rate of GST - Rental / Leasing Charges for Industrial Equipment’s provided with operator - Classification under HSN Codes, 84151090, 84798920, 84145930, or not - HELD THAT:- The supplies of rental / leasing services made by the applicant fall under sub entry (viia) of entry of sl no 17 of Notification 11/2017. Therefore the rate of tax for the service shall be same as applicable on supply of such goods which are: For HSN Code 84151090 - CGST 14% + SGST 14 %. For HSN Code 84798920 - CGST 6% + SGST 6%. For HSN Code 84145930 - CGST 9% + SGST 9%
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