Govt. increases reverse charge GST rate on renting of motor …

Govt. increases reverse charge GST rate on renting of motor …

Govt. increases reverse charge GST rate on renting of motor …

Note:-The principal notification No. 12/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 703 (E), dated the 28th June, 2017 and was last amended videnotification number 16/2025-Union Territory Tax (Rate) dated the 17th September, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 668(E), dated the 17thSeptember, 2025.

NOTIFICATION

New Delhi, the 27th October, 2026

No. 08/2026-Central Tax (Rate)

G.S.R. 942(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), number 13/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),videnumber G.S.R. 692(E), dated the 28th June, 2017, namely:-

e “9” shall be substituted.

2.This notification shall come into force with effect from the 1stday of November, 2026.

[F. No. 190354/142/2026-TRU Section-CBIC]

MD. ADIL ASHRAF, Under Secy

Note: The principal notification No. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 692 (E), dated the 28th June, 2017 and was last amended videnotification number 07/2025-Central Tax (Rate), dated 16th January, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 44(E), dated the 16th January, 2025.