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GST - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Benefit of exemption - supply of services by way of leasing of ...


Leasing Transport Vehicles to Goods Transport Agencies is Taxable; Exemption Not Applicable Under Sl No. 17(iii) Rate Notification.

January 23, 2020

Case Laws     GST     AAR

Benefit of exemption - supply of services by way of leasing of goods transport vehicles without operators to GTA - It amounts to the transfer of the right to use the goods and taxable under Sl No. 17(iii) of the Rate Notification.

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