Summary: The Ministry of Finance (Department of Revenue), through Notification No. 08/2026-Central Tax (Rate), dated 27 October 2026, has amended Notification No. 13/2017-Central Tax (Rate), dated 28 June 2017, issued under Section 9(3) of the Central Goods and Services Tax Act, 2017. The amendment relates to serial number 15, which deals with renting of passenger motor vehicles to a body corporate under the reverse charge mechanism (RCM). The Central Government has substituted the figure “6” with “9” in column (3), which identifies the supplier of the service. Under the earlier wording, the entry referred to a supplier not issuing an invoice charging central tax at 6%. The revised wording refers to central tax at 9%. Accordingly, the amendment changes the rate reference relevant to determining the applicability of reverse charge to specified passenger vehicle renting services. The notification does not itself prescribe a general increase in GST rates on all passenger transport or vehicle rental services. Its application must be examined with reference to the complete conditions of serial number 15, including the nature of the service, the status of the supplier and recipient, and the tax charged on the invoice. The amendment takes effect from 1 November 2026. Businesses receiving passenger motor vehicle renting services should review the applicable invoicing and RCM conditions for transactions undertaken from that date.
Key Amendment to GST Reverse Charge Entry 15
| Particulars | Details |
|---|---|
| Notification | 08/2026-Central Tax (Rate) |
| Date | 27 October 2026 |
| Gazette Number | G.S.R. 942(E) |
| Principal Notification | 13/2017-Central Tax (Rate) |
| Entry Amended | Serial number 15, column (3) |
| Previous Figure | 6 |
| Substituted Figure | 9 |
| Relevant Service | Renting of passenger motor vehicles to a body corporate, subject to the conditions of Entry 15 |
| Effective Date | 1 November 2026 |
Related Reading: Reverse Charge Mechanism on Passenger Motor Vehicle Renting Services.
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi
Notification No. 08/2026-Central Tax (Rate) Dated: 27th October, 2026
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), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, against serial number 15, in column (3), for the figure “6”, the figure “9” shall be substituted.
2. This notification shall come into force with effect from the 1st day 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) vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification number 07/2025-Central Tax (Rate), dated 16th January, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 44(E), dated the 16th January, 2025.
