Renting of e-bikes/bicycles without operator is classifiable under SAC 9973

In re Yulu Bikes Pvt Ltd (GST AAAR Karnataka) The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 30.09.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows: ‘Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 – Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification no. 11/2017 CT(R) dated 28th June 2017 as amended is applicable to the instant case.’ FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KARNATAKA 1. At t...