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Renting of e-bikes/ bicycles without operator covered under SAC 9966 and cannot be classified under SAC 9973

Authority for Advance Ruling — Renting of e-bikes, bicycles – The applicant engaged in renting of vehicles like e-bikes (Miracle), bicycles (Move) in Bengaluru through a technology driven mobility platform. They entered into contract/agreement with the customers with regard to usage / renting of the e-bikes (Miracle), bicycles (Move) and charge based on the time of usage of such vehicles. The applicant have sought an advance ruling as to whether renting of e-bikes(Miracle), bicycles(Move) without operator can be classified under the SAC 9973 - Leasing or rental services without operator - Sl.No.17 (viia) of Notification No.11/2017-Central Tax (Rate) dated 28th June 2017 as amended? Held that:- The Hon’ble Authority for Advance Ruling held that Renting of e-bikes/ bicycles without operator cannot be classified under SAC 9973 - Leasing or rental services without operator and Sl.no.17(viia) of Notification no.11/2017-CT(R) dated 28th June 2017 as amended is not applicable to the instant case.