{"id":71670,"date":"2025-05-28T08:26:36","date_gmt":"2025-05-28T02:56:36","guid":{"rendered":""},"modified":"2025-05-28T08:26:36","modified_gmt":"2025-05-28T02:56:36","slug":"leasing-goods-carriage-vehicles-to-transport-agencies-qualifies-for-nil-rate-tax-under-notification-12-2017-ct-rate","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71670","title":{"rendered":"Leasing Goods Carriage Vehicles to Transport Agencies Qualifies for Nil Rate Tax Under Notification 12\/2017-CT (Rate)"},"content":{"rendered":"<p>Leasing Goods Carriage Vehicles to Transport Agencies Qualifies for Nil Rate Tax Under Notification 12\/2017-CT (Rate)<br \/>Case-Laws<br \/>GST<br \/>AAR determined that leasing goods carriage vehicles to a Goods Transport Agency (GTA) qualifies for Nil rate taxation under Notification No. 12\/2017-CT (Rate). The ruling clarified that the service provider need not be a GTA to claim the tax exemption. The classification falls under Chapter heading 9973 for &#39;Leasing or rental services without operator&#39;. The<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88830\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Leasing Goods Carriage Vehicles to Transport Agencies Qualifies for Nil Rate Tax Under Notification 12\/2017-CT (Rate)Case-LawsGSTAAR determined that leasing goods carriage vehicles to a Goods Transport Agency (GTA) qualifies for Nil rate taxation under No<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71670","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71670"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71670\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}