GST:
The Government has amended Notification No. 13/2017-Central Tax (Rate), increasing the CGST rate from 6% to 9% under reverse charge on services of renting motor vehicles designed to carry passengers, where the cost of fuel is included in the consideration charged, provided to a body corporate. The amendment shall come into force from 01-11-2026.
[NOTIFICATION NO. 08/2026-CENTRAL TAX (RATE) dated 27-10-2026]