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Heading 9966 (Rental services of transport vehicles)

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 conside .....

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her 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 .....

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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 has not been taken. [Please refer to Explanation no. (iv)] o .....

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