Taxation of rented passenger vehicles with fuel included: new treatment for supplies to body corporates, affecting invoicing and tax charge. Amendment substitutes a new Table entry treating renting of passenger motor vehicles with fuel included as a taxable service when provided to a body corporate; the supplier is any person other than a body corporate who supplies the service and does not issue an invoice charging central tax at the prescribed rate, and the recipient is any body corporate located in the taxable territory, with the amendment deemed to have come into force from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of rented passenger vehicles with fuel included: new treatment for supplies to body corporates, affecting invoicing and tax charge.
Amendment substitutes a new Table entry treating renting of passenger motor vehicles with fuel included as a taxable service when provided to a body corporate; the supplier is any person other than a body corporate who supplies the service and does not issue an invoice charging central tax at the prescribed rate, and the recipient is any body corporate located in the taxable territory, with the amendment deemed to have come into force from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
