GST AAAR Ruling on Leasing Electric Vehicles Without Operator

In re True Solar Private Limited (GST AAAR Odisha) In the case of True Solar Private Limited, the applicant sought an advance ruling on whether leasing electric vehicles (E-Bikes) without operators would fall under the classification for “Leasing or rental services without operator” under GST Notification No. 11/2017-CT(R). The applicant, engaged in leasing electric vehicles (EVs) to another company, M/s TechFin Private Limited, argued that the lease terms, including the transfer of rights to use the goods, fit within specific GST provisions under Entry 17(iii) or 17(viia) of the n...