Heading 9966 (Rental services of transport vehicles) – Goods and Services Tax – 10 Heading 9966 (Rental services of transport vehicles) 24[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)] or 12 -] 48[(ii) Time charter of vessels for transport of goods. 5 Provided that credit of i
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business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)] or 12 -] 5[(ii) Rental services of transport vehicles with or without operators, other than (i) above 18] – ******************************
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