Reverse charge mechanism applies to renting passenger motor vehicles with fuel included when supplied to a body corporate. The notification substitutes serial number 15 to bring under the reverse charge mechanism renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration, when supplied to a body corporate; and makes any person other than a body corporate who supplies such service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. subject to reverse charge.