GST treatment of rental passenger vehicles with fuel included: conditions for supply to body corporates clarified. The amendment replaces serial number 15 to specify that renting passenger motor vehicles with fuel cost included, when provided to a body corporate, applies where the supplier is a 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 specified rate, and the recipient is a body corporate located in the taxable territory.
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Provisions expressly mentioned in the judgment/order text.
GST treatment of rental passenger vehicles with fuel included: conditions for supply to body corporates clarified.
The amendment replaces serial number 15 to specify that renting passenger motor vehicles with fuel cost included, when provided to a body corporate, applies where the supplier is a 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 specified rate, and the recipient is a body corporate located in the taxable territory.
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