GST notification on renting of motor vehicles to body corporates amended with effect from 1 January 2020. The Uttarakhand State Government amended the GST notification for renting of motor vehicles designed to carry passengers where fuel cost is included in the consideration and the service is supplied to a body corporate. The substituted entry applies where the supplier is any person other than a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent, in which case the body corporate located in the taxable territory is the relevant recipient under the notification. The amendment took effect from 1 January 2020.