GST on leasing goods vehicles to GTA where right to use is transferred

In re Ishan Resins & Paints Limited (GST AAR West Bengal)

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred

The Applicant intends to lease out vehicles like trucks, tankers etc. that are designed to transport goods. The control and possession of the vehicle will be transferred to the lessee, who will engage operator and bear the cost of repair, insurance etc. It is, therefore, not classifiable under SAC 9966, which is restricted to rental services of transport vehicles with o

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