{"id":74444,"date":"2025-11-25T08:55:41","date_gmt":"2025-11-25T03:25:41","guid":{"rendered":""},"modified":"2025-11-25T08:55:41","modified_gmt":"2025-11-25T03:25:41","slug":"self-drive-car-rentals-held-leasing-under-heading-9973-entry-17-viia-not-transfer-of-right-to-use","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74444","title":{"rendered":"Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to use"},"content":{"rendered":"<p>Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to use<br \/>Case-Laws<br \/>GST<br \/>AAR held that the applicant&#39;s activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 as &#8220;leasing or rental services without operator,&#8221; specifically under residual Service Code 997329 concerning other goods. It does not qualify as &#8220;transfer of the right to use goods&#8221; under Entry 17(iii) of Notif. No. 11\/2017-CT (Rate) <\/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=94497\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Self-drive car rentals held leasing under Heading 9973, Entry 17(viia); not transfer of right to useCase-LawsGSTAAR held that the applicant&#8217;s activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 a<\/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-74444","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74444","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=74444"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74444\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}