Clause 1

1. In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, 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 Any person, other than a body Any body renting of any motor vehicle corporate who supplies the corporate located designed to carry passengers service to a body corporate and in the taxable where the cost of fuel is does not issue an invoice territory.”. included in the consideration charging central tax at the rate of charged from the service 6 per cent. to the service recipient, provided to a body recipient corporate.