Reverse charge treatment for passenger vehicle rental with fuel included when supplied to a body corporate applies under state GST. The amendment substitutes serial 15 to classify services of renting passenger motor vehicles with fuel included when provided to a body corporate; it specifies the supplier as any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, and the recipient as any body corporate located in the taxable territory.
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.
Reverse charge treatment for passenger vehicle rental with fuel included when supplied to a body corporate applies under state GST.
The amendment substitutes serial 15 to classify services of renting passenger motor vehicles with fuel included when provided to a body corporate; it specifies the supplier as any person other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the prescribed rate, and the recipient as any body corporate located in the taxable territory.
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