{"id":1561,"date":"2025-06-26T08:17:21","date_gmt":"2025-06-26T08:17:21","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=1561"},"modified":"2025-06-26T08:17:23","modified_gmt":"2025-06-26T08:17:23","slug":"gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/","title":{"rendered":"GST AAR Odisha Ruling Dated 23\/05\/2025 &#8211; Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0"},"content":{"rendered":"\n<p><em>Case of Shreyans Logistics Private Limited, AAR Odisha Ruling Dated 23<sup>rd<\/sup>\u00a0May 2025.<\/em>\u00a0The 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 \u2018Leasing or rental services concerning other machinery and equipment without operator\u2019 and GST rate is 18%.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1sf-5rHQaDwISG0Prh0GQjbkGwFvk9N26\/view?usp=sharing\"><em>(Link: AAR Odisha Ruling Dated 23\/05\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Shreyans Logistics Private Limited, AAR Odisha Ruling Dated 23rd\u00a0May 2025.\u00a0The applicant proposes to enter into business of Vehicle [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-1561","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of Shreyans Logistics Private Limited, AAR Odisha Ruling Dated 23rd\u00a0May 2025.\u00a0The applicant proposes to enter into business of Vehicle [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-26T08:17:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-06-26T08:17:23+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"GST AAR Odisha Ruling Dated 23\/05\/2025 &#8211; Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0\",\"datePublished\":\"2025-06-26T08:17:21+00:00\",\"dateModified\":\"2025-06-26T08:17:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\"},\"wordCount\":104,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"AAR Ruling\",\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\",\"name\":\"GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-06-26T08:17:21+00:00\",\"dateModified\":\"2025-06-26T08:17:23+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GST AAR Odisha Ruling Dated 23\/05\/2025 &#8211; Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/","og_locale":"en_US","og_type":"article","og_title":"GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP","og_description":"Case of Shreyans Logistics Private Limited, AAR Odisha Ruling Dated 23rd\u00a0May 2025.\u00a0The applicant proposes to enter into business of Vehicle [&hellip;]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/","og_site_name":"Bhatia Bhola &amp; Associates LLP","article_published_time":"2025-06-26T08:17:21+00:00","article_modified_time":"2025-06-26T08:17:23+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"GST AAR Odisha Ruling Dated 23\/05\/2025 &#8211; Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0","datePublished":"2025-06-26T08:17:21+00:00","dateModified":"2025-06-26T08:17:23+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/"},"wordCount":104,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["AAR Ruling","GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/","name":"GST AAR Odisha Ruling Dated 23\/05\/2025 - Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0 - Bhatia Bhola &amp; Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-06-26T08:17:21+00:00","dateModified":"2025-06-26T08:17:23+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/06\/26\/gst-aar-odisha-ruling-dated-23-05-2025-vehicle-leasing-and-logistics-management-services-falls-under-sac-997319-18-gst\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"GST AAR Odisha Ruling Dated 23\/05\/2025 &#8211; Vehicle Leasing and Logistics Management Services falls under SAC 997319, 18% GST\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1561","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=1561"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1561\/revisions"}],"predecessor-version":[{"id":1562,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/1561\/revisions\/1562"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=1561"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=1561"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=1561"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}