Amendment in Notification No 13-2017-State Tax in respect of RCM on renting of motor vehicles services - 29/2019-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No.29/2019-State Tax (Rate) Dated the 31st December, 2019 Gujarat Goods and Services Tax Act, 2017 No.(GHN-129)GST-2019/S.9(3)(15)-TH :- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated the 30 th June, 2017, Notification No.13/2017-State Tax (Rate), namely:- In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) 15 Services provided by way of 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 does not issue an invoice charging State tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory. . By order and in the name of Governor of Gujarat, Samir Joshi Under Secretary to Government