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    <description>The amendment replaces serial number 15 to treat services consisting of renting passenger motor vehicles with fuel cost included when supplied to a body corporate; it applies where the supplier is a person other than a body corporate who does not issue an invoice charging central tax at the rate of 6 per cent., and the recipient is any body corporate located in the taxable territory.</description>
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      <description>The amendment replaces serial number 15 to treat services consisting of renting passenger motor vehicles with fuel cost included when supplied to a body corporate; it applies where the supplier is a person other than a body corporate who does not issue an invoice charging central tax at the rate of 6 per cent., and the recipient is any body corporate located in the taxable territory.</description>
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