Case of Shreyans Logistics Private Limited, AAR Odisha Ruling Dated 23rd May 2025. The applicant proposes to enter into business of Vehicle Leasing and Logistics Management Services, with aim to provide systematic and seamless goods transport vehicle leasing to GTAs with quality control and support in respect of operations and functional efficiency of such goods transport vehicles/ trucks. AAR ruled that appropriate HSC/SAC for the services is SAC 997319 ‘Leasing or rental services concerning other machinery and equipment without operator’ and GST rate is 18%.