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Supply of service by leasing goods transport vehicles classified under SAC 997311

January 23, 2020[2020] 113 424 (AAR - WEST BENGAL)

GST : Supply of service by applicant by way of leasing goods transport vehicles was classifiable under SAC 997311 and taxable under Sl No. 17(iii) of Notification No. 11/2017-CT (Rate) dated 28.6.2017 (corresponding State No. 1135-FT dated 28.6.2017), as amended and; applicant could claim input tax credit in accordance with law on goods transport vehicles so leased out

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