The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 13.10.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:
"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(via) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."
States/UT
Appellate orders File
Appeal Order No. & Date
KAR_AAAR_3/2021 dated -02-02-2021
AR Order No. and Date, against which Appeal has been filed
No. KAR.ADRG 49/2020, dated: 13-10-2020
Year