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        Rental services of transport vehicles with or without operators

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        Rental services classification clarifies scope of transport rentals with operators and specifies included vehicle types and key exclusions. Classification under Group 99660 covers rental services of transport vehicles with operators, with distinct codes for road vehicles, water vessels and aircraft, and an other-category. The codes encompass rentals where the renter specifies schedules, routes and operation, and list included vehicle types such as buses, trucks, tankers, cargo vessels and aircraft with crew. Explanatory notes specify exclusions for certain charter and local/long-distance passenger services and record that the description was amended in 2019 to read 'with operators.'
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rental services classification clarifies scope of transport rentals with operators and specifies included vehicle types and key exclusions.

                                Classification under Group 99660 covers rental services of transport vehicles with operators, with distinct codes for road vehicles, water vessels and aircraft, and an other-category. The codes encompass rentals where the renter specifies schedules, routes and operation, and list included vehicle types such as buses, trucks, tankers, cargo vessels and aircraft with crew. Explanatory notes specify exclusions for certain charter and local/long-distance passenger services and record that the description was amended in 2019 to read "with operators."


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