Question6: We would like to know the GST on following Services:
1. Godown Space
2. Rent of Factory Space
3. Leasing of Machineries
4. Leasing of Motor Cars
We also would like to know about GST Applicability on Used Cars where Input GST
is not availed.
Answer: Classification of Services under tariff heading and rate According to Notification No. 08/2017-Integrated tax (Reply dt. 20/11/2017)
|
S.NO |
SERVICES |
TARIFF SECTION |
TARIFF CODE |
TARIFF RATE |
||
|
1 |
Renting of Godown Space |
Section 7 of Annexure to Notification No. 11/2017-Central tax |
997212 |
18% |
||
|
2 |
Renting of Factory Space |
Section 7 of Annexure to Notification No. 11/2017-Central tax |
997212 |
18% |
||
|
3 |
Leasing of Machinery |
Section 7 of Annexure to Notification No. 11/2017-Central tax |
99731 |
18%/28% /etc (As applicable on supply of such Machinery) |
||
|
4 |
Renting Of Motor Vehicle |
Designed to carry passengers |
With Petrol |
Section 6 of Annexure to Notification No. 11/2017-Central tax |
9966 |
Without ITC (except on same service) :- @ 5%
With ITC :- @ 12%
|
|
Without Petrol cost |
Section 6 of Annexure to Notification No. 11/2017-Central tax |
9966 |
18% |
|||
|
Other Transport Vehicle |
With or without operator |
Section 6 of Annexure to Notification No. 11/2017-Central tax |
9966 |
18% |
||