Vehicle Leasing & Logistics Management Services Under SAC 997319, 18% GST: AAR Odisha

In re Shreyans Logistics Private Limited (GST AAR Odisha) Odisha Authority for Advance Ruling (AAR) has determined the classification and applicable Goods and Services Tax (GST) rate for “Vehicle Leasing and Logistics Management Services” provided by M/s. Shreyans Logistics Private Limited. The AAR ruled that these services are taxable at 18% and are not exempt from GST. M/s. Shreyans Logistics Private Limited, an entity aiming to provide integrated vehicle leasing and logistics management to Goods Transport Agencies (GTAs), sought an advance ruling on the appropriate HSN/SAC code ...