The CBIC issued Notification No. 08/2026-Central Tax (Rate) dated 27 October 2026 amending Notification No. 13/2017-Central Tax (Rate) dated 28 June 2017 by substituting the figure “6” with “9” against Serial No. 15 in Column (3) of the Table. The amendment relates to renting of motor vehicles designed to carry passengers, where the cost of fuel is included in the consideration and the service is provided to a body corporate. The Notification is effective w.e.f. 01.11.2026. 

Consequently, under the revised entry, where the service is supplied by a person other than a body corporate to a body corporate, and the supplier does not issue an invoice charging CGST at 9%, the recipient body corporate located in the taxable territory shall be liable to pay GST under RCM.

Similar amendment under IGST thereby increasing the applicable IGST rate from 12% to 18% vide Notification No. 08/2026-integrated Tax (Rate) dated 27 October 2026. 

Notification No. 08/2026-Central Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_08_CTR_En-1.pdf

Notification No. 08/2026-integrated Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_08_ITR_En.pdf