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    <title>RENTING CARS WITHOUT OPERATOR</title>
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    <description>Renting of cars must be classified by whether the supply is rental of motor vehicles for transport or leasing of machinery/equipment; motor-vehicle rentals are treated under the motor-vehicle rental description and, unless they meet specific concessional notification conditions (for example inclusion of fuel in the consideration), they attract the general rate applicable to services not otherwise specified.</description>
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      <description>Renting of cars must be classified by whether the supply is rental of motor vehicles for transport or leasing of machinery/equipment; motor-vehicle rentals are treated under the motor-vehicle rental description and, unless they meet specific concessional notification conditions (for example inclusion of fuel in the consideration), they attract the general rate applicable to services not otherwise specified.</description>
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