AR Odisha explains GST Implications on Vehicle Rental Services

In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha)

In the case of “In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha),” M/S EFC Logistics India Pvt Ltd (hereinafter referred to as the ‘Applicant’), filed an application for an advance ruling under Section 97 of the CGST Act, 2017, and the corresponding section of the OGST Act. The Applicant is a Goods Transport Agency (GTA) registered under the GST provisions, providing transport services to M/s Rungta Mines Ltd., and paying GST at a rate of 12% under the Forward Charge Mechanism with input tax credit (ITC).

Questions for Advance Ruling

The Applicant sought clarification on two main points:

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