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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2019- Central Tax (Rate)
New Delhi, the 31st December, 2019
GSR......(E).- 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
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
central tax at the rate of
6 per cent. to the service
recipient |
Any body
corporate located
in the taxable
territory.”. |
[F. No.354/204/2019 -TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: -The principal
notification No. 13/2017 - Central Tax (Rate), dated the 28th June,
2017 was published in the Gazette of India, Extraordinary,
vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by
notification No. 22/2019 - Central Tax (Rate), dated the 30th
September, 2019 vide number G.S.R. 737(E), dated the 30th
September, 2019.
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