Reverse charge mechanism applies to renting of passenger vehicles with fuel included when supplied to a body corporate without tax-charging invoice. The amendment substitutes entry 15 to notify that renting of passenger motor vehicles with fuel cost included, when supplied to a body corporate by a non-corporate supplier who does not issue an invoice charging state tax, is subject to the reverse charge mechanism; it specifies the supplier and recipient classes and declares the amendment effective 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.
Reverse charge mechanism applies to renting of passenger vehicles with fuel included when supplied to a body corporate without tax-charging invoice.
The amendment substitutes entry 15 to notify that renting of passenger motor vehicles with fuel cost included, when supplied to a body corporate by a non-corporate supplier who does not issue an invoice charging state tax, is subject to the reverse charge mechanism; it specifies the supplier and recipient classes and declares the amendment effective from the stated commencement date.
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