https://www.taxtmi.com/caselaws?id=435871 AAR Haryana ruled that leasing of pre-owned motor vehicles constitutes taxable supply under GST Act section 7. The tax rate applies same as new vehicles based on engine capacity, size, and fuel type under Chapter 87, not the concessional rate for sale of used vehicles under Notification 8/2018. Monthly lease fees attract GST at rates specified in Serial No. 17(vi) of Notification 11/2017 and compensation cess per Notification 01/2017, treating leased vehicles equivalent to new vehicle supply rates rather than used vehicle sale rates. en-us Mon, 13 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435871 AAR Haryana ruled that leasing of pre-owned motor vehicles constitutes taxable supply under GST Act section 7. The tax rate applies same as new vehicles based on engine capacity, size, and fuel type under Chapter 87, not the concessional rate for sale of used vehicles under Notification 8/2018. Monthly lease fees attract GST at rates specified in Serial No. 17(vi) of Notification 11/2017 and compensation cess per Notification 01/2017, treating leased vehicles equivalent to new vehicle supply rates rather than used vehicle sale rates. Case-Laws GST Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435871