Renting passenger vehicle services with fuel included treated as a taxable supply when provided to a body corporate under state GST rules. Substituted entry treats services of renting motor vehicles designed to carry passengers where cost of fuel is included as a specific supply when provided to a body corporate; it addresses supplies by any person other than a body corporate to a body corporate and records the invoicing circumstance of a supplier who does not issue an invoice charging State tax at the prescribed rate, with the recipient being a 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.
Renting passenger vehicle services with fuel included treated as a taxable supply when provided to a body corporate under state GST rules.
Substituted entry treats services of renting motor vehicles designed to carry passengers where cost of fuel is included as a specific supply when provided to a body corporate; it addresses supplies by any person other than a body corporate to a body corporate and records the invoicing circumstance of a supplier who does not issue an invoice charging State tax at the prescribed rate, with the recipient being a body corporate located in the taxable territory.
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