Notification No. 13/2017-Central Tax (Rate) dt. 28-06-2017

Sl. No.

Category of Supply of Services

Supplier of service

Recipient of Service

(1)

(2)

(3)

(4)

[1][15.

Renting of any motor vehicle designed to carry passengers

where the cost of fuel is included in the consideration charged from the service recipient,

provided to a body corporate.

Any person, other than a body corporate who supplies the service to a body corporate and

He does not issue an invoice charging CGST @6% to the service recipient

Any body corporate located in the taxable territory]

Clause (i) of Entry 10 of Notification No. 11/2017 - Central Tax (Rate) dated 28-06-2017

Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.

Reverse Charge Basis

Forward Charge Basis

Supplier = Any person, other than a body corporate

Recipeint = body corporate

GST rate on invoice should not be 12%

Supplier = Body Corporate

Recipeint = Any Person

Supplier = Any Person

Recipeint = Any Person

GST Rate = 5%

GST Rate = 5%

GST Rate = 12%

ITC is not available

[Refer Explanation no. (iv)]

ITC is not available

[Refer Explanation no. (iv)]

NA

ITC of input service is available in the same line of business

Same line of business = service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle)

ITC of input service is available in the same line of business

Same line of business = service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle)

ITC is available on all inward supplies

Notification No. 12/2017 - Central Tax (Rate) dated 28-06-2017

S. No

Heading

Description

Rate

Condition

22.

Heading 9966 or Heading 9973

Services by way of giving on hire –

(a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or

[2][(aa) to a local authority, an Electrically operated vehicle meant to carry more than 12 passengers; or

Explanation.- “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle]

(b) to a goods transport agency, a means of transportation of goods.

[3][(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.]

Nil

Nil