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<h1>Punjab Amends GST Notification for Motor Vehicle Rental Services, Effective January 2020, Targeting Non-Corporate to Corporate Transactions.</h1> The Government of Punjab has amended Notification No. 35/P.A 5/2017/S.9/2017, dated June 30, 2017, under the Punjab Goods and Services Tax Act, 2017. The amendment concerns services related to the renting of motor vehicles designed to carry passengers with fuel costs included. It specifies that any non-corporate entity providing such services to a corporate body, without issuing an invoice charging State tax at 6%, is subject to this amendment. This change is effective from January 1, 2020. The amendment was issued by the Financial Commissioner (Taxation) and Secretary to the Government of Punjab, Department of Excise and Taxation.