https://www.taxtmi.com/notifications?id=147470 Passenger transport by an electrically operated vehicle, and renting of electrically operated vehicles for passenger or goods transport, where battery-charging cost is included in the consideration, are placed under a 5% integrated-tax entry, with an alternative 18% entry. At 5%, input tax credit is generally barred except for qualifying same-line passenger-transport or vehicle-rental input services procured from another provider. Where upstream services bear integrated tax above 5%, available credit is capped at the amount calculated at 5% of the input-service value. en-us Tue, 27 Oct 2026 00:00:00 +0530 Wed, 28 Oct 2026 16:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147470 Passenger transport by an electrically operated vehicle, and renting of electrically operated vehicles for passenger or goods transport, where battery-charging cost is included in the consideration, are placed under a 5% integrated-tax entry, with an alternative 18% entry. At 5%, input tax credit is generally barred except for qualifying same-line passenger-transport or vehicle-rental input services procured from another provider. Where upstream services bear integrated tax above 5%, available credit is capped at the amount calculated at 5% of the input-service value. Notifications GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147470