Notification No. 08 / 2026
Date: November 30, -0001
Subject: Seeks to amend Notification No. 13/2017-Central Tax (Rate) – reverse charge entry at serial number 15
Description:
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.