Taxability of motor vehicle rentals with fuel included requires suppliers to body corporates to issue state-tax invoices or meet conditions. The amendment substitutes entry 15 to define services as renting any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, when provided to a body corporate, and specifies (a) any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, and (b) any body corporate located in the taxable territory.