Uttarakhand Amends SGST Rules: New Provisions for Motor Vehicle Rental Services Effective January 1, 2020.

The Government of Uttarakhand has issued an amendment to Notification No. 526/2017 regarding the Uttarakhand Goods and Services Tax (SGST). Effective from January 1, 2020, this amendment modifies the provisions related to services involving the rental of motor vehicles designed to carry passengers, where the fuel cost is included in the charge. The amendment specifies that any person, excluding a body corporate, providing such services to a body corporate without charging a central tax rate of 6% must comply with the updated notification. The changes are made in the interest of public welfare, following recommendations from the Goods and Services Tax Council.