Renting of passenger motor vehicles with fuel included - supply to body corporate defined and invoicing obligations specified. Substitution of entry 15 in Notification No.13/2017 defines renting of motor vehicles designed to carry passengers where the cost of fuel is included in the consideration as a service when provided to a body corporate; addresses suppliers other than body corporates who supply to a body corporate and do not issue an invoice charging central tax at the specified rate; and covers any body corporate located in the taxable territory. The amendment is effective 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 with fuel included - supply to body corporate defined and invoicing obligations specified.
Substitution of entry 15 in Notification No.13/2017 defines renting of motor vehicles designed to carry passengers where the cost of fuel is included in the consideration as a service when provided to a body corporate; addresses suppliers other than body corporates who supply to a body corporate and do not issue an invoice charging central tax at the specified rate; and covers any body corporate located in the taxable territory. The amendment is effective from 1 January 2020.
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