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    <title>Renting of Motor Vehicle for transportation of passengers and goods</title>
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    <description>Giving on hire of a motor vehicle is exempt when a vehicle meant to carry more than twelve passengers is hired to a state transport undertaking or when transportation of goods is hired to a goods transport agency; a goods transport agency issues a consignment note and goods is broadly defined. Guidance confirms hires to state transport undertakings are exempt, hires to others are taxable, and carriage in a contract carriage for tourism, conducted tour, charter or hire is taxable.</description>
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    <pubDate>Wed, 20 Jun 2012 17:18:00 +0530</pubDate>
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      <pubDate>Wed, 20 Jun 2012 17:18:00 +0530</pubDate>
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