Gst on movable property

18%. SAC code you can find

"TAXABLE...."

Services by way of giving on hire of Trucks to a Goods Transport Agency ( GTA ) for transportation of goods is "EXEMPTED" from GST vide Notification No. 12/2017 - Central Tax ( Rate ), dated 28th June 2017. The exemption is limited only to GTA.

Since in your case the truck is being given on hire to a person other than GTA, the income received from letting out trucks is fully taxable under GST @ 18% under SAC Code 996601.

Regards,
Shivam RC.