The Central Government today issued a corrigendum to its earlier Notification No. 8/2017 dated 28.06.2017 whereby rental services of transport vehicles other than motor cabs would attract 18% GST. As per the earlier notification, the rate was 9%.
As per the Notification at 28.06.2017, Renting of the motor cab where the cost of fuel is included in the consideration charged from the service recipient would be charged at a lower rate of 5%. Further, rental services of transport vehicles other than the above would attract 9% IGST.
Read the full text of the Notification below.
