GST rate on Courtesy Car given on Rent to Director by the Motor Vehicle Dealership

Dear Members,

One of the Company in the business of Authorised Car dealership has given one of its Courtesy Car which is capitalised in their books on Rent to one of its Director for 4 months.

1. What will be the HSN code for charging the Rent
2. What will be the Rate of GST to be charged

The company also gives these cars to its customers for 2 months or 1 month whereever necessary.