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 Please become a Premium member. If you are already a Premium member, login here to access the full content.