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.