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of <h1>Tamil Nadu Amends GST Rules on Motor Vehicle Rental Services Involving Fuel Costs for Corporate Bodies.</h1> The Government of Tamil Nadu has amended Notification No. Il(2)/CTR/532(d-16)/2017, originally dated June 29, 2017, under the Tamil Nadu Goods and Services Tax Act, 2017. The amendment modifies the provisions related to services involving the renting of motor vehicles designed to carry passengers, where fuel costs are included in the service charge. Specifically, it addresses services provided to a body corporate by any person other than a body corporate, who does not issue an invoice with a state tax rate of 6%. The amendment specifies that the recipient must be a body corporate located in the taxable territory.
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