Tax liability for renting motor vehicle services with fuel included applies when supplier fails to charge state tax to a body corporate. The notification substitutes serial number 15 to define: renting of passenger motor vehicles where fuel cost is included when supplied to a body corporate; the liable supplier as any person other than a body corporate who supplies that service and does not issue an invoice charging State tax at the prescribed rate; and the recipient as any body corporate located in the taxable territory.
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.
Tax liability for renting motor vehicle services with fuel included applies when supplier fails to charge state tax to a body corporate.
The notification substitutes serial number 15 to define: renting of passenger motor vehicles where fuel cost is included when supplied to a body corporate; the liable supplier as any person other than a body corporate who supplies that service and does not issue an invoice charging State tax at the prescribed rate; and the recipient as any body corporate located in the taxable territory.
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