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GST - Highlights / Catch Notes

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Classification of services - Renting of vehicle - In the instant ...


Vehicle Renting Services Not Classified Under SAC 9966 Due to Client-Determined Schedules and Routes.

October 21, 2019

Case Laws     GST     AAR

Classification of services - Renting of vehicle - In the instant case the applicant (renter) does not define how and when the vehicles will be operated and also does not determine the schedules, routes and other operational consideration. The client of the applicant decides the same and accordingly the applicant operates the buses. Therefore the services being provided by the applicant are not covered under the SAC 9966.

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