2020 (1) TMI 881

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....t Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant intends to lease trucks or tankers without operator to goods transport agencies (hereinafter called "GTA") or any other persons. The Applicant seeks a ruling whether supply of s....

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....n is transferred to the lessee is different from giving the vehicle on hire. In support of its argument the Applicant refers to the judgment of Uttarakhand High Court in Commissioner of Customs & Central Excise vs Sachin Malhotra [2015 (37) STR 684 (Uttarakhand)] = 2014 (10) TMI 816 - UTTARAKHAND HIGH COURT. 2.3 In Sachin Malhotra (supra) the court has examined whether there is any distinction between a simple contract of hiring and renting of a cab. The court has held that although both rent and hire may, in a different context, have the same connotation, they signify two different classes of transactions in the context of imposing service tax under section 65(105)(o) of the Finance Act, 1994, as amended. In renting of a cab scheme, as d....

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....of them is 'locatum' or hiring. It is further subdivided into 'locatio rei' where the hirer gains temporary possession of the thing. Hiring, therefore, includes agreements where the control and possession of the goods are transferred to the hirer. It is known as the transfer of the right to use the goods. SI No. 22 of the Exemption Notification should, therefore, apply to all hiring of the means of transportation of goods, provided the hirer is a goods transport agency and no other specific provision is made for taxing the transfer of the right to use such goods. 4.2 A specific provision, however, is made under SI No. 17(iii) of the Rate Notification. The service of transferring the right to use any goods for any purpose (whether or not f....