classification

[Dalia Felix]

sirs,

we have hired three tippers for material transfer requirement within the factory on daily 12 hour rental basis. the rate is inclusive of wages of operating crew, cost of fuel, etc. Is this classifiable under 'GTA' or 'supply of tangible goods service'?

AI Summary

Supply of tangible goods service: daily hire of tippers inclusive of crew and fuel is classifiable as such.
Hiring tippers for internal material transfer on daily rental where the rate is inclusive of operating crew wages and fuel is classified as Supply of Tangible Goods Service rather than Goods Transport Agency service.