https://www.taxtmi.com/caselaws?id=761342 A self-drive car rental arrangement is classified as leasing or rental services without operator under heading 9973, service code 997311, rather than as a transfer of right to use goods. The determining factor is that effective control and exclusive legal possession were not transferred: only physical possession passed, while insurance, repairs, permissions and legal responsibility remained with the owner. After the amendment to Notification No. 20/2019-Central Tax (Rate), such services fall outside SAC 9966 and within the rental entry under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate is therefore 18% under Sl. No. 17(viii). 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 A self-drive car rental arrangement is classified as leasing or rental services without operator under heading 9973, service code 997311, rather than as a transfer of right to use goods. The determining factor is that effective control and exclusive legal possession were not transferred: only physical possession passed, while insurance, repairs, permissions and legal responsibility remained with the owner. After the amendment to Notification No. 20/2019-Central Tax (Rate), such services fall outside SAC 9966 and within the rental entry under Notification No. 11/2017-Central Tax (Rate). The applicable GST rate is therefore 18% under Sl. No. 17(viii). Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761342