Motor vehicle rental tax treatment clarified: supplies with fuel included to corporate recipients subject to specified invoicing and tax rules. Substitutes notification entry 15 to treat renting of passenger motor vehicles with fuel included, when supplied to a body corporate, as a service where the supplier (other than the body corporate) who does not issue an invoice charging state tax at the prescribed rate is addressed, and designates the recipient as a body corporate located in the taxable territory. The amendment to Notification No. 13/2017-State Tax (Rate) is effective from the thirty-first day of December, two thousand nineteen.
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Motor vehicle rental tax treatment clarified: supplies with fuel included to corporate recipients subject to specified invoicing and tax rules.
Substitutes notification entry 15 to treat renting of passenger motor vehicles with fuel included, when supplied to a body corporate, as a service where the supplier (other than the body corporate) who does not issue an invoice charging state tax at the prescribed rate is addressed, and designates the recipient as a body corporate located in the taxable territory. The amendment to Notification No. 13/2017-State Tax (Rate) is effective from the thirty-first day of December, two thousand nineteen.
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