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TaxReply India Pvt Ltd

INDUS MOTOR COMPANY PVT LTD
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI. P.G IRS
ABDUL LATHEEF K
Pet. Counsel
---
Res. Counsel
Razee Moideen

Petitioner / Applicant

INDUS MOTOR COMPANY PVT LTD

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jul 15, 2024
Order No.

KER/15/2024

Citation

2024(7) TAXREPLY 11628

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ORDER

1. Indus GO is a car rental service promoted by Indus Motor Company Pvt Ltd, and provides self-drive rental cars in Kerala. Vehicles can be booked from select spots and can be booked with or without fuel. These vehicles are rented solely for personal use and cannot be used for business purpose of transporting people or property for monetary gain or operating a taxi service. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (herein after referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (herein after referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1 Whether the services rendered ....

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