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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Classification of services - GTA Services or not (SAC 996791) - ...


Sub-contractor's vehicle rental services classified under Heading 9966, not as Goods Transport Agency (GTA) services.

September 29, 2020

Case Laws     GST     AAAR

Classification of services - GTA Services or not (SAC 996791) - sub-contractor - The Appellant is simply hiring out their transport vehicles to M/s. Posco ISDC Pvt. Ltd. for a consideration, hence, their services would be classified under the Heading 9966 bearing the description “rental services of transport vehicles”. - AAAR

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