2025-VIL-185-AAR
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SGST Advance Ruling Authority

GST – Kerala AAR - Classification of rental services without operator – Applicant operates a self-drive "Rent a Cab" service without drivers. The vehicles are GPS-enabled, allowing the company to retain control over their use - Whether the services rendered by the applicant fall under Chapter 99, Heading 9973 and Service Code 997311 – HELD - the applicant’s service falls squarely under “leasing or renting of goods” as contemplated in Serial No. 17(viia) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended - The 2019 amendments to the GST rate structure expressly excluded "without operator" rental services from Heading 9966 and placed them under Heading 9973. Within 9973, passenger cars are considered "other goods" rather than machinery/equipment, and the residual code 997329 is the most appropriate classification - The applicant's services are correctly classifiable under Chapter 99, Heading 9973, Service Code 997329 ("Leasing or rental services concerning other goods, n.e.c.") and not under SAC 997311 – The serial No. 17(viia) of Notification No. 11/2017-Central Tax (Rate), which covers "Leasing or renting of goods", is the applicable entry for the applicant's services, and not the residual 17(viii) entry. 17(viia) prescribes the same GST rate as applicable to the supply of like goods, rather than 18% rate. The specific provision of 17(viia) takes precedence over the general 17(viii) entry as per the interpretative principle of generalia specialibus non derogant - The applicant's services are correctly classifiable under SAC 997329 under Heading 9973, and the applicable GST rate is the same as the rate on supply of like goods under Serial No. 17(viia) of the Notification, and not the 18% rate under 17(viii) – Ordered accordingly
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