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of <h1>Uttar Pradesh GST Act Amended: New Rules for Motor Vehicle Rentals with Fuel Costs, Effective January 2020.</h1> The Governor of Uttar Pradesh has issued an amendment to a previous notification under the Uttar Pradesh Goods and Services Tax Act, 2017. This amendment, effective from January 1, 2020, modifies the provisions related to services involving the renting of motor vehicles where fuel costs are included in the charges. Specifically, it addresses the tax implications for services provided to a body corporate by non-corporate suppliers who do not issue an invoice with a 6% central tax rate. The amendment aims to clarify the tax obligations for these transactions.
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