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

In re Yulu Bikes Pvt. Ltd. (GST AAR Karnataka)

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.

Read AAAR Order- Renting of e-bikes/bicycles without operator is classifiable under SAC 9973

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA

1. M/s Yulu Bikes Pvt. Ltd., (called as the ‘Applicant’ hereinafter), # 119, Adarsh Palm Retreat, Outer Ring Road, Bengaluru-560103, having User-ID 29AAACY9154A1Z9 have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging the fee of Rs.5,000/- each under the CGST Act 2017 and the KGST Act 2017.

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