Taxability of passenger motor vehicle rentals: fuel-inclusive charges to body corporates specified under amended state tax notification. The notification substitutes serial number 15 to treat as taxable the renting of motor vehicles designed to carry passengers where the cost of fuel is included in the consideration and the service is provided to a body corporate; it specifies the supplier category as any person other than a body corporate supplying to a body corporate, and the recipient category as a body corporate located in the taxable territory.
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Provisions expressly mentioned in the judgment/order text.
Taxability of passenger motor vehicle rentals: fuel-inclusive charges to body corporates specified under amended state tax notification.
The notification substitutes serial number 15 to treat as taxable the renting of motor vehicles designed to carry passengers where the cost of fuel is included in the consideration and the service is provided to a body corporate; it specifies the supplier category as any person other than a body corporate supplying to a body corporate, and the recipient category as a body corporate located in the taxable territory.
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