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<h1>India Amends GST Rules: Reverse Charge for Motor Vehicle Rental Services Effective December 31, 2019.</h1> The Government of India issued Notification No. 29/2019 to amend Notification No. 13/2017-Central Tax (Rate), implementing recommendations from the GST Council's 38th meeting. The amendment introduces a reverse charge mechanism for services involving the renting of motor vehicles designed to carry passengers, where fuel costs are included in the charge. This applies when the service is provided to a body corporate by a non-corporate entity that does not issue an invoice with a central tax rate of 6%. The amendment is effective from December 31, 2019.