GST Classification Shift Applied as Self-Drive Rentals Not Treated as Transfer of Control

In re EVM Passenger Cars India Pvt Ltd (GST AAR Kerala) Summary : The applicant, a private limited company operating under the name EVM Passenger Cars India Pvt. Ltd., provides self-drive “Rent a Cab” services through its division, EVM Wheels. Vehicles are supplied without a driver and only for personal use, with restrictions prohibiting commercial, hire, or taxi operations. Customers arrange their own fuel and must return the vehicle with the same fuel level. The vehicles are GPS-enabled for monitoring location, speed, fuel level, tyre pressure, and driver behaviour, and the system detect...