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    <title>2020 (10) TMI 434 - AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The Authority determined that the services provided by the applicant, involving the rental of e-bikes and bicycles, are classified under SAC 9966 - Rental services of transport vehicles with or without operators. The GST rate applicable to these services remains at 18%, as the reclassification under SAC 9973 was deemed inapplicable. The Authority clarified that the 2019 amendment to the rate notification did not alter the classification criteria but only affected the rate of GST for specific services.</description>
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