Dream Road Technologies (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, HARYANA}

Dream Road Technologies (P.) Ltd. {AUTHORITY FOR ADVANCE RULINGS, HARYANA} :Date of Order : 13-02-2023simplified explanation of the ruling by the Authority for Advance Rulings (AAR), Haryana, regarding the GST implications on the leasing of second-hand motor vehicles:Case Summary:Background: Dream Road Technologies (P.) Ltd., the applicant, is engaged in the business of providing pre-owned cars on operating lease to its customers.Key Rulings:Taxability of Supply: Issue: The AAR examined whether the leasing of pre-owned motor vehicles constitutes a taxable supply under the...

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