Heading 9966 (Rental services of transport vehicles with operators) - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

10 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 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)] 166 [ 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 be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B integrated tax at the rate of 12% (Rs. 96). If B charges A integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96. ] or 12 -] 145 [ (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 12 - ] 48 [(ii) Time charter of vessels for transport of goods. 5 Provided 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)]. (iii) Rental services of transport vehicles with 101 [ *** ] operators, other than (i) 146 [ , (ia) ] and (ii) above. 18 -] ************* Notes: As amended vide Notification No. 15/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, 10 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 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 -] 145 [ (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 12 - ] 48 [(ii) Time charter of vessels for transport of goods. 5 Provided 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)]. (iii) Rental services of transport vehicles with 101 [ *** ] operators, other than (i) 146 [ , (ia) ] and (ii) above. 18 -] ************* Notes: As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 10 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 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 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)]. (iii) Rental services of transport vehicles with 101 [ *** ] operators, other than (i) and (ii) above. 18 -] ************* Notes: As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019 , before it was read as, 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 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)]. (iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 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 -] 5 [(ii) Rental services of transport vehicles with or without operators, other than (i) above 18] - ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017 , before it was read as, 10 Heading 9966 (Rental services of transport vehicles) 9 [(i) Renting of motorcab 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)] or 12 -] 5 [(ii) Rental services of transport vehicles with or without operators, other than (i) above 18] - ************* Notes: As amended vide notification 20/2017 dated 22-8-2017 , before it was read as, 10 Heading 9966 (Rental services of transport vehicles) (i) Renting of motorcab 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)] 5 [(ii) Rental services of transport vehicles with or without operators, other than (i) above 18] -