GST on vehicle rental with fuel included to body corporates where suppliers omit central tax charge. The notification amends serial 15 of Notification No.13/2017 to treat as taxable the renting of passenger motor vehicles where the cost of fuel is included and the service is supplied to a body corporate in the taxable territory, and to cover suppliers who are persons other than a body corporate that supply such service to a body corporate and do not issue an invoice charging central tax to the recipient.
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Provisions expressly mentioned in the judgment/order text.
GST on vehicle rental with fuel included to body corporates where suppliers omit central tax charge.
The notification amends serial 15 of Notification No.13/2017 to treat as taxable the renting of passenger motor vehicles where the cost of fuel is included and the service is supplied to a body corporate in the taxable territory, and to cover suppliers who are persons other than a body corporate that supply such service to a body corporate and do not issue an invoice charging central tax to the recipient.
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