Renting of passenger motor vehicles taxable when fuel cost is included for corporate recipients; supplier must charge state tax. Amendment substitutes serial 15 to treat renting of motor vehicles designed to carry passengers where the cost of fuel is included as a specified service when provided to a body corporate; it applies where the supplier is any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging State tax at the prescribed rate, and where the recipient is a body corporate located in the taxable territory, with effect 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 taxable when fuel cost is included for corporate recipients; supplier must charge state tax.
Amendment substitutes serial 15 to treat renting of motor vehicles designed to carry passengers where the cost of fuel is included as a specified service when provided to a body corporate; it applies where the supplier is any person other than a body corporate who supplies to a body corporate and does not issue an invoice charging State tax at the prescribed rate, and where the recipient is a body corporate located in the taxable territory, with effect 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 
Join Channel
TaxTMI 
