Amendment to Notification 13/2017 - Central Tax (Rate)
Issuing Authority:
Central Government under section 9(3) of CGST Act, 2017.
Date of Amendment:
28th June, 2017.
Affected Serial Number:
Serial number 15 and related entries.
Nature of Amendment:
Substitution of services provided by renting motor vehicles to corporates.
Exemption for non-corporate providers issuing no central tax invoice to corporates.
Service Description:
Renting of motor vehicles designed for passenger transport with fuel cost included.
Beneficiary:
Any body corporate in taxable territory.
Issued By:
Ruchi Bisht, Under Secretary to the Government of India.