Taxes after gst

Rate of gst in case of renting of motorcab will depend on whether fuel cost is borne by service provider or service receipient. in case fuel cost is borne by service provider than rate of GST is 5% and if fuel cost is borne by service reciepient than 18% GST is applicable and in either case input tax credit is not allowed. Moreover various cess like KKC and SBC which were earlier applicable now has been abolished through various amendments so now only GST rates are to be charged. And in case of breakup of taxes GST has to be further bifurcated in form of CGST and SGST where it has been decided that in most cases it is 50-50. so for example in case fuel is borne by you(service provider) and bill amount is Rs.100 than breakup will be like 2.5% CGST and 2.5% SGST.