AAR: Renting of E-bikes and Bicycles without Operator attracts GST @18%

Karnataka AAR holds that Renting of e-bikes and bicycles without operator is classifiable under Heading 9966 and attracts 18% rate of GST; Notes that the Applicant is engaged in renting of vehicles like e-bikes (Miracle) and bicycles (Move) in Bengaluru, through a technology driven mobility platform and enter into an agreement with customers with regard to renting of the e-bikes; Peruses heading 9966 which covers Rental Services of transport vehicles with or without operators...