2025-VIL-74-AAR
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SGST Advance Ruling Authority

GST – Odisha AAR - Leasing of goods transport vehicle to GTA, Classification - Applicant is engaged in the business of "Vehicle Leasing and Logistics Management Services" wherein the Applicant leases electric and non-electric vehicles to Goods Transport Agencies (GTAs) and also provides other integrated services – Applicable SAC and rate for the services rendered by the applicant – HELD - The Applicant is engaged in leasing and logistics management of vehicles/trucks and not in the transportation of goods by road. The applicant does not issue consignment notes, therefore, the services do not qualify as those of a Goods Transport Agency (GTA) - Further, the applicant is not providing the operator/driver for operating the goods transport vehicles/trucks nor is the applicant's consideration inclusive of fuel cost. Therefore, the services of the Applicant cannot be classified under HSN/SAC 9966 (Rental Service of transport vehicles with operators) or 997114/997119 (Leasing or rental services with or without operator) - Since the applicant is providing leasing of goods transport vehicles/trucks along with other integrated services, the appropriate SAC for the services rendered by the applicant is SAC 997319 i.e. "Leasing or rental services concerning other machinery and equipments without operator" - The services of the applicant i.e. "Vehicle Leasing and Logistics Management Services" are not exempted from the levy of GST. The applicable rate of GST on the services rendered by the applicant is 18% - Ordered accordingly
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