<h1>GST schedule: 5% tax for passenger hire and goods carriage with fuel included; other vehicle rentals at 18%</h1> Schedule sets GST rates for rental services of transport vehicles with operators: passenger motor vehicle hire where fuel is included attracts 5% GST (subject to denial/limitation of input tax credit for inputs and for input services in the same line of business when the supplier charges tax above 5%); renting of goods carriage with fuel included is similarly at 5% with ITC restrictions; time charter of vessels for goods is 5% provided input tax credit on goods (other than ships/vessels) has not been claimed; all other rental services of transport vehicles with operators are taxed at 18%. Clarifications and amendments are noted.