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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Classification of goods - renting of e-bikes(Miracle), ...

GST

February 24, 2021

Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - there are no transfer in the right to use the goods and we hold that in the absence of any such transfer of the right to use the goods, the Appellant does not get covered under entry Sl.No 17(iii) of the Rate Notification. The appropriate correct entry is SL.No 17(viia) i.e Leasing or renting of goods and the rate of tax will be the same rate of tax as applicable on supply of like goods involving transfer of title in goods. - AAAR

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