Heading 9966 (Rental services of transport vehicles with operators)
Services – Rates of Tax
GST
10
\nHeading 9966
\n(Rental services of transport vehicles 100[with operators])
\n24[(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.
\n5
\nProvided 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)]
\n166[Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not b<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5% shall not be taken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ervice in the same line of business supplied by 'C' only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 12 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l is included in the consideration charged from the service recipient. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Heading 9966 (Rental services of transport vehicles with operators)Services – Rates of TaxGST10 Heading 9966 (Rental services of transport vehicles 100[with operators]) 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 … Continue reading “Heading 9966 (Rental services of transport vehicles with operators)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-5743","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5743"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/5743\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5743"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5743"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n\tor
\n\t18
\n\t-]
\n48[(ii) Time charter of vessels for transport of goods.
\n5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
\n18
\n-]
\n
\n*************
\nNotes:
\nAs Amended vide Notification No. 15\/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
\n10
\nHeading 9966
\n(Rental services of transport vehicles 100[with operators])
\n24[(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.
\n5
\nProvided that credit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\nor
\n12
\n-]
\n145[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.
\n12
\n-]
\n48[(ii) Time charter of vessels for transport of goods.
\n5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
\n18
\n-]
\n
\nClarification
\n * Whether 'same line of business' in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. [ See Circular No. 206\/18\/2023-GST Dated 31.10.2023 ]
\n * Clarification on taxability and applicable rate of GST on transport of minerals from mini<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n-]
\n145[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.
\n12
\n-]
\n48[(ii) Time charter of vessels for transport of goods.
\n5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
\n18
\n-]
\n
\n*************
\nNotes:
\nAs amended vide Notification No. 3\/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
\n10
\nHeading 9966
\n(Rental services of transport vehicles 100[with operators])
\n24[(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.
\n5
\nProvided that credit of input tax charged on goods and servic<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5
\nProvided 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)]
\n\t
\nor
\n12
\n-]
\n48[(ii) Time charter of vessels for transport of goods.
\n5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above.
\n18
\n-]
\n
\nNotes:
\nAs amended vide Notification No. 1\/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
\n10
\nHeading 9966
\n(Rental services of transport vehicles)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n