18% GST shall be levied on services of renting of vehicles without operator: AAR
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THE AUTHORITY FOR ADVANCE RULING KERALA
In the case of Indus Motor Company Pvt. Ltd., decided on 15-7-2024
👉 The AAR Kerala Judgement:-
✔️ Services of rental vehicles without operator provided by applicant-assessee is classified under Heading No.9973.
✔️ Services of rental vehicles without operator provided by applicant-assessee falls under Sl. No. 17 (viii) of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017 and attracts GST at rate of 18% .
Section 9 of Central Goods and Services Tax Act, 2017
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