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SGST AAAR

GST - Karnataka AAAR - Classification of activity of leasing or renting of Electrically operated vehicles and bicycles without operator – whether there is transfer of right to use goods - whether classifiable under SAC 9966 as Rental services of transport vehicles with or without operators or under SAC 9973 as Leasing or rental services with or without operator - interpretation of amendment to the rate notification under Notification No. 20/2019-CT(R) dated 30.09.2019 – HELD - service of renting of e-bikes and bicycles by the Appellant without an operator is classifiable under Heading 9973 - the amendment notification No 20/2019 CT (R) is not only an amendment to the GST rate but also the classification of goods - the clause (iv) of the amendment notification amends the Scheme of classification of services annexed to the rate Notf 11/2017 CT (R). Therefore, while the renting service supplied by the Appellant would be classifiable under Heading 9966 upto 30th Sept 2019, the classification changes to Heading 9973 with effect from 1st October 2019 consequent to the issue of Notification No 20/2019 CT (R) - Getting access to use the vehicle does not tantamount putting the rider in possession of the vehicle. Except having access to the facility no such right in the goods is transferred to the rider. Providing access does not amount to right to use goods - the vehicles (e-bikes and bicycles) are always in the physical control and possession of the Appellant at all times and there is no transfer of right to use such goods and in the absence of any such transfer of the right to use the goods, the Appellant does not get covered under entry Sl. No. 17(iii) of the Rate Notification. The appropriate correct entry is SL. No. 17(viia) i.e. Leasing or renting of goods and the rate of tax will be the same rate of tax as applicable on supply of like goods involving transfer of title in goods – the order passed by the Advance Ruling Authority is set aside
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