Regarding applicability of GST Rate by the service providers on renting of motor vehicle designed to carry passenger where cost of fuel is not included in the consideration charged from the service recipient.

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....8-2023-33418/F, Date 07.12.2023 To, All Departments of Government All Heads of Department Sub: Regarding applicability of GST Rate by the service providers on renting of motor vehicle designed to carry passenger where cost of fuel is not included in the consideration charged from the service recipient- reg. Madam/Sir, Instructions were issued by the Finance Department vide FD ....

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....ndia Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (amended from time to time), renting of any motor vehicle designed to carry passengers with operator falls under Heading 9966 and where the cost of fuel is included in the consideration charged from the service recipient is taxable @ 5% with a condition that Input Tax Credit (ITC) charged on goods and services used in supplying the ....