Notification 30/2012 Clarification

[Mridul Sethi]

Sir, Pls let me know in respect of  "services  provided or agreed to be provided  by way of renting of a  motor" the service receiver liability may be limited to 25% as in case of GTA or not.

 

Regards,

Mridul Sethi

[CASeetharaman KC]

Please note that the relevant notification in this regard is 26/2012 dated 20-06-2012  and the item covered therein under serial no 7 of the above mentioned notification is "Services of goods transport agency in relation to transportation of goods". Therefore the abatement would not be available for "renting of motor"

AI Summary

Abatement for goods transport agency services does not extend to renting of motor vehicles, limiting applicability accordingly.
The abatement under Notification 26/2012 is limited to services of goods transport agency relating to transportation of goods (serial no. 7) and does not extend to renting of motor vehicles; therefore the reduced service receiver liability applicable to GTA services is not available for renting of motor vehicles.