https://www.taxtmi.com/forum/issue?id=116501 Renting of construction machinery with operator may be classified either as transport rental services or as leasing/rental of goods with operator; despite amendment removing explicit "with or" wording for some headings, exclusion wording suggests rentals with operator remain within certain subitems. When treated as leasing/rental of goods with operator, the GST rate and any compensation cess follow the rate applicable to the supply of like goods, and Schedule II may govern treatment depending on contract terms. The amendments and inconsistent annexure/explanatory notes create classification ambiguity. en-us Mon, 22 Jun 2020 16:49:48 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116501 Renting of construction machinery with operator may be classified either as transport rental services or as leasing/rental of goods with operator; despite amendment removing explicit "with or" wording for some headings, exclusion wording suggests rentals with operator remain within certain subitems. When treated as leasing/rental of goods with operator, the GST rate and any compensation cess follow the rate applicable to the supply of like goods, and Schedule II may govern treatment depending on contract terms. The amendments and inconsistent annexure/explanatory notes create classification ambiguity. Discussion-Forum GST Mon, 22 Jun 2020 16:49:48 +0530 https://www.taxtmi.com/forum/issue?id=116501