Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply...

Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd. for a consideration, hence, their services would be classified under the Heading 9966 bearing the description “rental services of transport vehicles”. - AAAR .....

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