https://www.taxtmi.com/caselaws?id=782156 AAR held that the applicant's service of providing self-drive passenger vehicles without driver is classifiable under Heading 9973 as leasing or rental services without operator, specifically under Service Code 997329 (leasing or rental services concerning other goods, n.e.c.), and not under 997311. Entry 17(iii) of Notification No. 11/2017-CT (Rate) is inapplicable as there is no transfer of the right to use goods with exclusive possession and control under Article 366(29A)(d). The service is covered by Entry 17(viia), not the residual 17(viii). GST rate is that applicable to the supply of like goods. en-us Wed, 27 Aug 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782156 AAR held that the applicant's service of providing self-drive passenger vehicles without driver is classifiable under Heading 9973 as leasing or rental services without operator, specifically under Service Code 997329 (leasing or rental services concerning other goods, n.e.c.), and not under 997311. Entry 17(iii) of Notification No. 11/2017-CT (Rate) is inapplicable as there is no transfer of the right to use goods with exclusive possession and control under Article 366(29A)(d). The service is covered by Entry 17(viia), not the residual 17(viii). GST rate is that applicable to the supply of like goods. Case-Laws GST Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782156