Renting passenger motor vehicles with fuel included: alters GST treatment for supplies to body corporates absent central tax invoicing. The substituted entry covers services of renting any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged, provided to a body corporate; it identifies (a) any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the prescribed rate to the service recipient, and (b) any body corporate located in the taxable territory.
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Renting passenger motor vehicles with fuel included: alters GST treatment for supplies to body corporates absent central tax invoicing.
The substituted entry covers services of renting any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged, provided to a body corporate; it identifies (a) any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the prescribed rate to the service recipient, and (b) any body corporate located in the taxable territory.
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