In the reverse charge notification, against serial number 15, in column (3), the figure ‘6’ is replaced by ‘9’. Serial number 15 relates to renting of motor vehicles designed to carry passengers, where the cost of fuel is included, supplied by a person other than a body corporate to a body corporate.

Reverse charge will apply unless the supplier issues an invoice charging central tax at 9%. The notification comes into force on 1 November 2026.