Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
AAR held that the applicant's activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 as "leasing or rental services without operator," specifically under residual Service Code 997329 concerning other goods. It does not qualify as "transfer of the right to use goods" under Entry 17(iii) of Notif. No. 11/2017-CT (Rate) as the lessee does not obtain exclusive possession and effective control; the owner retains significant control through GPS tracking, contractual restrictions, and right to intervene. Consequently, Entry 17(iii) is inapplicable. AAR ruled that the service is covered by Entry 17(viia) (leasing or renting of goods) and not by residual Entry 17(viii). The applicable GST rate is that leviable on the supply of like goods.
AAR held that the applicant's activity of providing self-drive passenger vehicles (without driver) on rent is classifiable under Heading 9973 as "leasing or rental services without operator," specifically under residual Service Code 997329 concerning other goods. It does not qualify as "transfer of the right to use goods" under Entry 17(iii) of Notif. No. 11/2017-CT (Rate) as the lessee does not obtain exclusive possession and effective control; the owner retains significant control through GPS tracking, contractual restrictions, and right to intervene. Consequently, Entry 17(iii) is inapplicable. AAR ruled that the service is covered by Entry 17(viia) (leasing or renting of goods) and not by residual Entry 17(viii). The applicable GST rate is that leviable on the supply of like goods.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
