Hiring/renting of transport vehicle

This query is : Resolved

Tara Jain (Querist)
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22 August 2017 If a truck owner gives it on rent to GTA for transportation of goods. What will be the position under GST.
1. Whether it will be treated as supply of service of transfer of right to use goods and GST rate applicable to vehicle will be applicable rate or
2. Whether it will be covered under notification 12/2017 and 9/2017 both dt. 28.06.2017 SAC code 9966 and will be exempt from GST.
(Services by way of giving on hire the following is exempt from GST:
To a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
To a goods transport agency, a means of transportation of goods;)