Renting of passenger motor vehicles: GST treatment clarified where fuel cost is included, affecting supplies to body corporates. Substitution of serial number 15 clarifies that services by way of renting motor vehicles designed to carry passengers where fuel cost is included, when provided to a body corporate, are governed by the amended entry; it specifies the supplier condition (person other than a body corporate who does not issue an invoice charging central tax at the specified rate) and the recipient condition (any body corporate located in the taxable territory). The amendment is effective from 1 January 2020.
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.
Renting of passenger motor vehicles: GST treatment clarified where fuel cost is included, affecting supplies to body corporates.
Substitution of serial number 15 clarifies that services by way of renting motor vehicles designed to carry passengers where fuel cost is included, when provided to a body corporate, are governed by the amended entry; it specifies the supplier condition (person other than a body corporate who does not issue an invoice charging central tax at the specified rate) and the recipient condition (any body corporate located in the taxable territory). The amendment is effective from 1 January 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
