Logistics Services Classified as Rental Without Ownership Transfer Under GST Notification 11/2017 at 18% Rate
Case-Laws
GST
AAR determined that the applicant's Vehicle Leasing and Logistics Management Services do not involve transfer of vehicle ownership. The services encompass comprehensive logistics support including vehicle management, maintenance, replacement, loading/unloading, and transportation. The services are classified under HSN/SAC 997319 as residual entry for leasing or rental services of goods without operator, attracting a GST rate of 18%. The classification is based on the integrated nature of services beyond mere vehicle leasing, with tax applicability determined under Notification No. 11/2017 CT (Rate).
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =