Case of EVM Passenger Cars India Pvt Ltd, AAR Kerala Ruling Dated 27th August 2025. The applicant offers self-drive passenger vehicles (hatchbacks, sedans, MUVs, SUVs) for personal leisure use on daily, weekly, or monthly rentals across Kerala. AAR ruled that the service is classifiable under Heading 9973, specifically SAC 997329(Leasing or rental services concerning other goods, not elsewhere classified). The service falls under entry Serial No 17(viia) of Notification 11/2017 (Rate), as amended) which prescribes that the GST rate must be the same as the rate applicable to the supply (sale) of like goods(motor vehicles).