https://www.taxtmi.com/caselaws?id=761342 The AAR Kerala ruled that the applicant's services constitute leasing or rental services without operator, not transfer of right to use goods. The Authority determined that effective control remained with the applicant as they required prior permission for vehicle usage locations, maintained overall control, handled repairs, and remained responsible for motor vehicle laws including third-party damage and insurance. Since substantial control was not transferred to users, the service falls under Sl. No. 17 (viii) of Notification No 11/2017 Central Tax Rate, attracting 18% GST. en-us Mon, 15 Jul 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761342 The AAR Kerala ruled that the applicant's services constitute leasing or rental services without operator, not transfer of right to use goods. The Authority determined that effective control remained with the applicant as they required prior permission for vehicle usage locations, maintained overall control, handled repairs, and remained responsible for motor vehicle laws including third-party damage and insurance. Since substantial control was not transferred to users, the service falls under Sl. No. 17 (viii) of Notification No 11/2017 Central Tax Rate, attracting 18% GST. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761342