GST AAR Kerala: Indus Motor Car Rentals and GST Implications

In re Indus Motor Company Pvt. Ltd. (GST AAR Kerala) In the case of Indus Motor Company Pvt. Ltd. before the GST AAR Kerala, Indus Motor sought clarity on the GST classification and applicable tax rate for its self-drive car rental service, “Indus GO,” which provides vehicles without an operator for personal use. The company queried if its service falls under Service Accounting Code (SAC) 997311, as “leasing or rental services without operator,” subject to an 18% GST rate as per Notification No. 11/2017 (Central Tax Rate), amended by Notification No. 20/2019. Indus Motor contended that...