RENTING CARS WITHOUT OPERATOR

[SOPL SOPL]

Dear Sir/Madam

As per notification No. 20/2019- Central Tax (Rate) dated 30.09.2019 wef 1.10.2019, Sac code 9966 applicable only for renting with operator and Sac code 9973 applicable only for renting with out operator.

1.What is the sac code for renting of cars without operator?

2.What is the gst rate for renting of cars without operator?

3.Is car covered under a) Equipments; b)Machinery

AI Summary

Classification of rental car services: motor-vehicle rental rules apply, concessional rate only if specified conditions met.
Renting of cars must be classified by whether the supply is rental of motor vehicles for transport or leasing of machinery/equipment; motor-vehicle rentals are treated under the motor-vehicle rental description and, unless they meet specific concessional notification conditions (for example inclusion of fuel in the consideration), they attract the general rate applicable to services not otherwise specified.