{"id":1331,"date":"2026-08-18T16:33:46","date_gmt":"2026-08-18T11:03:46","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/gst-on-rent-a-cab-and-passenger-transport-5-vs-12-option-2026\/"},"modified":"2026-08-18T20:56:57","modified_gmt":"2026-08-18T15:26:57","slug":"gst-on-rent-a-cab-and-passenger-transport-5-vs-12-option-2026","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/gst-on-rent-a-cab-and-passenger-transport-5-vs-12-option-2026\/","title":{"rendered":"GST on rent-a-cab and passenger transport \u2014 5% vs 12% option 2026"},"content":{"rendered":"

GST on Rent-a-Cab and Passenger Transport \u2014 5% vs 12% Option in 2026<\/p>\n

Running a passenger transport or rent-a-cab business involves more than simply charging GST on invoices.<\/p>\n

Businesses operating:<\/p>\n

Cabs<\/h2>\n

Taxis<\/h2>\n

Passenger vehicles<\/h2>\n

Contract carriages<\/h2>\n

Employee transportation<\/h2>\n

Corporate cab services<\/h2>\n

may need to carefully determine the applicable GST rate and whether Input Tax Credit (ITC) is available.<\/p>\n

One of the most important GST questions in this sector is:<\/p>\n

\u201cShould I charge GST at 5% or 12%?\u201d<\/p>\n

\u201cCan I claim ITC at 5%?\u201d<\/p>\n

\u201cWhat happens if fuel is included in the contract?\u201d<\/p>\n

\u201cDoes the 5% rate apply to passenger transport as well as renting of vehicles?\u201d<\/p>\n

The answer depends on the nature of the service, whether fuel is included, and the ITC option applicable to the supply.<\/p>\n

Let\u2019s break it down. \ud83d\ude80<\/p>\n

What is Rent-a-Cab Service?<\/h2>\n

Rent-a-cab generally refers to renting a motor vehicle designed to carry passengers, particularly where the vehicle is supplied with an operator\/driver.<\/p>\n

Under the GST rate structure, renting of a motorcab where the cost of fuel is included in the consideration falls under Heading 9966.<\/p>\n

The current rate structure provides a 5% option subject to the applicable ITC restriction, while the higher rate option provides for full ITC.<\/p>\n

What is Passenger Transport Service?<\/h2>\n

Passenger transport is generally covered under SAC Heading 9964.<\/p>\n

This can include transportation of passengers by:<\/p>\n

Motor vehicles<\/h2>\n

Contract carriages<\/h2>\n

Radio taxis<\/h2>\n

Railways<\/h2>\n

Air transport<\/h2>\n

Other specified passenger transport services<\/h2>\n

The GST rate depends on the specific type of passenger transport service.<\/p>\n

For transport of passengers by a motor vehicle where fuel is included in the consideration, the applicable GST rate is 5%, subject to the prescribed ITC condition.<\/p>\n

5% vs 12% \u2014 The Basic Concept<\/h2>\n

For eligible rent-a-cab\/motorcab services, the key distinction is generally:<\/p>\n

5% GST \u2192 Restricted ITC<\/p>\n

12% GST \u2192 Full ITC<\/p>\n

This rate structure was introduced for passenger transport\/renting of motorcab services, with the GST Council providing for 5% without ITC and 12% with full ITC.<\/p>\n

Therefore, businesses should not select the rate simply because 12% provides more ITC.<\/p>\n

They should first evaluate:<\/p>\n

Nature of service<\/h2>\n

Type of vehicle<\/h2>\n

Whether fuel is included<\/h2>\n

Input GST incurred<\/h2>\n

Customer requirements<\/h2>\n

Profitability<\/h2>\n

5% vs 12% GST<\/h2>\n
\n\n\n\n\n\n\n\n\n\n\n\n
Particulars<\/th>\n5% Option<\/th>\n12% Option<\/th>\n<\/tr>\n<\/thead>\n
GST Rate<\/td>\n5%<\/td>\n12%<\/td>\n<\/tr>\n
ITC on inputs<\/td>\nRestricted<\/td>\nGenerally available<\/td>\n<\/tr>\n
ITC on input services in same line of business<\/td>\nAllowed subject to conditions<\/td>\nAvailable as per normal rules<\/td>\n<\/tr>\n
Suitable for<\/td>\nBusinesses with lower ITC<\/td>\nBusinesses with significant eligible ITC<\/td>\n<\/tr>\n
Fuel included<\/td>\nRelevant<\/td>\nRelevant<\/td>\n<\/tr>\n
GST impact on customer<\/td>\nLower<\/td>\nHigher<\/td>\n<\/tr>\n
Need to analyse ITC<\/td>\nYes<\/td>\nYes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

5% GST Option<\/h2>\n

Under the 5% rate, the supplier generally cannot claim ITC on goods and services used for supplying the service, except for eligible input services in the same line of business.<\/p>\n

The GST notification specifically provides that ITC on goods and services used for supplying the service is restricted, while input services in the same line of business can be eligible subject to the prescribed conditions.<\/p>\n

For example:<\/p>\n

A cab operator provides passenger transportation.<\/p>\n

Invoice value = \u20b91,00,000<\/p>\n

GST @ 5% = \u20b95,000<\/p>\n

Total invoice = \u20b91,05,000<\/p>\n

The supplier must then consider the applicable ITC restrictions before claiming credit.<\/p>\n

12% GST Option<\/h2>\n

The higher GST rate can be beneficial where the supplier has significant eligible input tax credit.<\/p>\n

For example, a business may incur GST on:<\/p>\n

Vehicle-related eligible expenses<\/h2>\n

Repairs and maintenance<\/h2>\n

Services<\/h2>\n

Software<\/h2>\n

Advertising<\/h2>\n

Other business inputs<\/h2>\n

However, eligibility of ITC must always be checked under Section 16 and the specific restrictions applicable to motor vehicles and related expenses.<\/p>\n

The 12% option is therefore not simply \u201c12% GST plus unlimited ITC.\u201d<\/p>\n

The underlying ITC provisions still need to be satisfied.<\/p>\n

Rent-a-Cab Example<\/h2>\n

Suppose a cab company provides corporate transportation services.<\/p>\n

Monthly billing:<\/p>\n

Service value = \u20b910,00,000<\/p>\n

Option 1:<\/p>\n

GST @ 5% = \u20b950,000<\/p>\n

Option 2:<\/p>\n

GST @ 12% = \u20b91,20,000<\/p>\n

At first glance, the 5% option appears better for the customer.<\/p>\n

However, the supplier should compare this with the eligible ITC available under the respective option.<\/p>\n

For example:<\/p>\n

Eligible ITC under higher-rate option = \u20b980,000<\/p>\n

The effective GST cost may be significantly different after considering the available credit.<\/p>\n

Why Does Fuel Matter?<\/h2>\n

Fuel inclusion is an important condition in the GST rate structure.<\/p>\n

For specified passenger transport and renting services, the 5% rate is linked to situations where the cost of fuel is included in the consideration charged to the recipient.<\/p>\n

Therefore, businesses should carefully examine their contracts.<\/p>\n

For example:<\/p>\n

    \n
  • Vehicle + Driver + Fuel \u2192 Potentially covered by the specified 5% entry<\/li>\n
  • Vehicle + Driver, fuel separately handled \u2192 Requires careful classification<\/li>\n
  • Vehicle without operator \u2192 Different GST treatment may apply<\/li>\n<\/ul>\n

    The invoice structure alone should not determine the classification.<\/p>\n

    Vehicle Without Driver \u2014 Is It the Same?<\/h2>\n

    No.<\/p>\n

    Renting a vehicle without an operator can fall under a different category.<\/p>\n

    GST distinguishes between:<\/p>\n

    Renting\/rental of vehicles with operator<\/h2>\n

    and<\/p>\n

      \n
    • Leasing\/renting without operator.<\/li>\n<\/ul>\n

      The CBIC has clarified that leasing of motor vehicles without operators is not included within the \u201csame line of business\u201d explanation applicable to passenger transport\/renting with operator.<\/p>\n

      Therefore, businesses should not automatically apply the 5% rent-a-cab rate to every vehicle rental transaction.<\/p>\n

      Passenger Transport vs Rent-a-Cab<\/h2>\n
      \n\n\n\n\n\n\n\n\n\n\n\n
      Particulars<\/th>\nPassenger Transport<\/th>\nRent-a-Cab<\/th>\n<\/tr>\n<\/thead>\n
      SAC<\/td>\n9964<\/td>\n9966<\/td>\n<\/tr>\n
      Main activity<\/td>\nTransporting passengers<\/td>\nRenting vehicle with operator<\/td>\n<\/tr>\n
      Driver<\/td>\nGenerally involved<\/td>\nGenerally involved<\/td>\n<\/tr>\n
      Fuel<\/td>\nImportant for specified 5% entry<\/td>\nImportant for specified 5% entry<\/td>\n<\/tr>\n
      5% rate<\/td>\nAvailable for specified services<\/td>\nAvailable for specified renting service<\/td>\n<\/tr>\n
      ITC<\/td>\nSubject to rate conditions<\/td>\nSubject to rate conditions<\/td>\n<\/tr>\n
      Classification<\/td>\nBased on actual service<\/td>\nBased on actual service<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

      Employee Transportation Services<\/h2>\n

      Employee transportation is a common area where businesses can face GST classification questions.<\/p>\n

      For example:<\/p>\n

      A company hires a cab operator to transport employees from their homes to the office.<\/p>\n

      The agreement may specify:<\/p>\n

      Vehicle<\/h2>\n

      \u200d\u2708\ufe0f Driver<\/h2>\n

      Fuel<\/h2>\n

      Fixed monthly charges<\/h2>\n

      Defined routes<\/h2>\n

      The GST treatment should be determined based on the actual nature and classification of the service rather than simply calling it \u201crent-a-cab.\u201d<\/p>\n

      Corporate Cab Services<\/h2>\n

      Corporate transportation providers should review:<\/p>\n

        \n
      • Agreement with customer<\/li>\n
      • Type of vehicle<\/li>\n
      • Driver arrangement<\/li>\n
      • Fuel arrangement<\/li>\n
      • Billing method<\/li>\n
      • Route arrangement<\/li>\n
      • Whether vehicle is dedicated<\/li>\n
      • Whether passengers are being transported<\/li>\n
      • Whether vehicle is merely being rented<\/li>\n<\/ul>\n

        This documentation can help establish the correct GST classification.<\/p>\n

        How Does ITC Work Under 5%?<\/h2>\n

        The 5% rate comes with an important ITC condition.<\/p>\n

        For specified passenger transportation\/renting services, the supplier generally cannot take ITC on goods and services used in supplying the service, except for eligible input services in the same line of business.<\/p>\n

        For example:<\/p>\n

        Cab operator purchases:<\/p>\n

        Fuel-related goods \u2192 ITC restriction<\/p>\n

        Vehicle-related goods \u2192 Check eligibility<\/p>\n

        Repair services \u2192 Check applicable ITC provisions<\/p>\n

        Input service from another passenger transport provider \u2192 Potentially eligible subject to conditions<\/p>\n

        Same Line of Business<\/h2>\n

        The term \u201csame line of business\u201d is important.<\/p>\n

        CBIC has clarified that this includes services procured from another service provider for:<\/p>\n

        Transporting passengers in a motor vehicle<\/h2>\n

        or<\/p>\n

          \n
        • Renting a motor vehicle.<\/li>\n<\/ul>\n

          However, leasing of motor vehicles without an operator is not included within this specific explanation.<\/p>\n

          This distinction can be important for subcontracting arrangements.<\/p>\n

          Example \u2014 Subcontracting<\/h2>\n

          Company A receives a corporate employee transportation contract.<\/p>\n

          Company A does not own enough vehicles.<\/p>\n

          It hires Company B to provide passenger transportation services.<\/p>\n

          Company B charges GST.<\/p>\n

          Company A may need to examine whether the input service qualifies as an eligible input service in the same line of business under the applicable 5% structure.<\/p>\n

          Proper documentation is important.<\/p>\n

          Invoice Example \u2014 5%<\/h2>\n

          Suppose:<\/p>\n

          Service value = \u20b92,00,000<\/p>\n

          GST @ 5% = \u20b910,000<\/p>\n

          CGST @ 2.5% = \u20b95,000<\/p>\n

          SGST @ 2.5% = \u20b95,000<\/p>\n

          Total invoice = \u20b92,10,000<\/p>\n

          For an interstate supply:<\/p>\n

          IGST @ 5% = \u20b910,000<\/p>\n

          Total = \u20b92,10,000<\/p>\n

          Invoice Example \u2014 12%<\/h2>\n

          Service value = \u20b92,00,000<\/p>\n

          GST @ 12% = \u20b924,000<\/p>\n

          CGST @ 6% = \u20b912,000<\/p>\n

          SGST @ 6% = \u20b912,000<\/p>\n

          Total invoice = \u20b92,24,000<\/p>\n

          For interstate supply:<\/p>\n

          IGST @ 12% = \u20b924,000<\/p>\n

          Total = \u20b92,24,000<\/p>\n

          Which Option is Better \u2014 5% or 12%?<\/h2>\n

          There is no universal answer.<\/p>\n

          The correct option depends on the business’s financial structure.<\/p>\n

          5% may be attractive when:<\/p>\n

            \n
          • Eligible ITC is relatively low<\/li>\n
          • Customers prefer lower GST<\/li>\n
          • The business has limited taxable inputs<\/li>\n
          • The supplier wants a simpler low-rate structure<\/li>\n<\/ul>\n

            12% may be attractive when:<\/p>\n

              \n
            • Eligible ITC is significant<\/li>\n
            • The business has substantial taxable business inputs<\/li>\n
            • Fleet-related expenses generate eligible credit<\/li>\n
            • The customer can absorb the higher GST<\/li>\n
            • The overall tax cost is lower after considering ITC<\/li>\n<\/ul>\n

              5% vs 12% \u2014 Decision Example<\/h2>\n

              Suppose monthly taxable turnover is:<\/p>\n

              \u20b920,00,000<\/p>\n

              At 5%:<\/p>\n

              Output GST = \u20b91,00,000<\/p>\n

              Assume eligible ITC under applicable rules = \u20b920,000<\/p>\n

              Net tax = \u20b980,000<\/p>\n

              At 12%:<\/p>\n

              Output GST = \u20b92,40,000<\/p>\n

              Assume eligible ITC = \u20b91,20,000<\/p>\n

              Net tax = \u20b91,20,000<\/p>\n

              In this example, the 5% option produces a lower net GST outflow.<\/p>\n

              But consider another business:<\/p>\n

              5% output GST = \u20b91,00,000<\/p>\n

              Eligible ITC = \u20b910,000<\/p>\n

              Net = \u20b990,000<\/p>\n

              12% output GST = \u20b92,40,000<\/p>\n

              Eligible ITC = \u20b91,80,000<\/p>\n

              Net = \u20b960,000<\/p>\n

              Here, the higher rate may potentially be financially better.<\/p>\n

              Therefore:<\/p>\n

              \u201cDo not choose the GST rate by looking only at the output tax rate. Compare the total GST cost after considering eligible ITC.\u201d<\/p>\n

              Common GST Mistakes in Rent-a-Cab Business<\/h2>\n
                \n
              • Charging 5% without checking ITC restrictions<\/li>\n
              • Claiming full ITC under the 5% option<\/li>\n
              • Assuming every vehicle rental qualifies for 5%<\/li>\n
              • Ignoring whether fuel is included<\/li>\n
              • Treating vehicle rental without driver as rent-a-cab<\/li>\n
              • Using the wrong SAC<\/li>\n
              • Not reviewing customer agreements<\/li>\n
              • Charging 12% without evaluating the commercial impact<\/li>\n
              • Claiming ITC without checking Section 16 and Section 17 restrictions<\/li>\n
              • Mixing passenger transport and vehicle rental classifications<\/li>\n
              • Not maintaining proper invoices and supporting documents<\/li>\n<\/ul>\n

                GST Compliance Checklist for Cab Operators<\/h2>\n

                Before issuing invoices, check:<\/p>\n

                  \n
                • Correct SAC<\/li>\n
                • Nature of service<\/li>\n
                • Vehicle category<\/li>\n
                • Driver arrangement<\/li>\n
                • Fuel arrangement<\/li>\n
                • Customer type<\/li>\n
                • Place of supply<\/li>\n
                • GST rate<\/li>\n
                • ITC eligibility<\/li>\n
                • Invoice wording<\/li>\n
                • Contract terms<\/li>\n
                • E-invoice applicability, where applicable<\/li>\n
                • E-way bill requirements, where applicable<\/li>\n
                • GSTR-1 reporting<\/li>\n
                • GSTR-3B reporting<\/li>\n
                • ITC reconciliation<\/li>\n<\/ul>\n

                  GST Registration<\/h2>\n

                  Businesses providing taxable passenger transportation or renting services should evaluate GST registration based on the applicable registration provisions and threshold rules.<\/p>\n

                  The requirement can also depend on:<\/p>\n

                  Turnover<\/h2>\n

                  Nature of supply<\/h2>\n

                  Inter-state supplies<\/h2>\n

                  Customer profile<\/h2>\n

                  E-commerce\/operator arrangements<\/h2>\n

                  Businesses should not assume that every cab operator automatically has the same registration requirement.<\/p>\n

                  SAC Codes to Remember<\/h2>\n

                  Some important service classifications include:<\/p>\n

                  SAC 9964 \u2192 Passenger transport services<\/h2>\n

                  SAC 9966 \u2192 Rental services of transport vehicles with operators<\/h2>\n

                  SAC 9973 \u2192 Leasing\/rental services without operator<\/h2>\n

                  The exact SAC should be selected based on the actual supply.<\/p>\n

                  Do not select a SAC merely because the business generally operates taxis or cars.<\/p>\n

                  Interstate Passenger Transport<\/h2>\n

                  For interstate supplies, IGST generally applies where the place-of-supply rules make the supply interstate.<\/p>\n

                  For example:<\/p>\n

                  Delhi supplier \u2192 Haryana customer<\/p>\n

                  Potentially \u2192 IGST<\/p>\n

                  Delhi supplier \u2192 Delhi customer<\/p>\n

                  Potentially \u2192 CGST + SGST<\/p>\n

                  However, passenger transportation has specific place-of-supply provisions, so the actual facts and nature of service should be examined before determining the tax.<\/p>\n

                  Online Cab Aggregators<\/h2>\n

                  The GST treatment of services supplied through electronic commerce operators can involve additional provisions.<\/p>\n

                  Therefore, businesses operating through:<\/p>\n

                  Cab aggregators<\/h2>\n

                  Online platforms<\/h2>\n

                  Digital booking platforms<\/h2>\n

                  should separately evaluate:<\/p>\n

                    \n
                  • Who is the supplier?<\/li>\n
                  • Who collects the consideration?<\/li>\n
                  • Who issues the invoice?<\/li>\n
                  • Whether the ECO is liable under Section 9(5)<\/li>\n
                  • TDS\/TCS implications where applicable<\/li>\n
                  • Registration requirements<\/li>\n
                  • Reporting requirements<\/li>\n<\/ul>\n

                    The GST treatment should be determined based on the actual platform arrangement.<\/p>\n

                    Input Tax Credit \u2014 Important Caution<\/h2>\n

                    Motor vehicle-related ITC is subject to specific provisions under GST.<\/p>\n

                    Section 17(5) contains restrictions relating to motor vehicles and certain related supplies, with exceptions including specified situations such as further supply of vehicles and transportation of passengers.<\/p>\n

                    Therefore, a cab operator should not assume:<\/p>\n

                    \u201cI purchased a car for business, so I automatically get full ITC.\u201d<\/p>\n

                    The actual use of the vehicle and the nature of outward taxable supply must be examined.<\/p>\n

                    Documents a Cab Business Should Maintain<\/h2>\n

                    Maintain:<\/p>\n

                      \n
                    • GST registration certificate<\/li>\n
                    • Customer agreements<\/li>\n
                    • Vehicle RC<\/li>\n
                    • Commercial vehicle documents<\/li>\n
                    • Driver details<\/li>\n
                    • Fuel records<\/li>\n
                    • Purchase invoices<\/li>\n
                    • Repair invoices<\/li>\n
                    • Insurance documents<\/li>\n
                    • Trip sheets<\/li>\n
                    • Customer invoices<\/li>\n
                    • E-invoice records, where applicable<\/li>\n
                    • GSTR-1<\/li>\n
                    • GSTR-3B<\/li>\n
                    • ITC reconciliation<\/li>\n<\/ul>\n

                      Good documentation helps support the GST classification and ITC position.<\/p>\n

                      What Happens if the Wrong GST Rate is Charged?<\/h2>\n

                      Charging the incorrect GST rate can result in:<\/p>\n

                      Short payment of tax<\/h2>\n

                      Interest liability<\/h2>\n

                      Demand proceedings<\/h2>\n

                      Incorrect ITC<\/h2>\n

                      Return amendments<\/h2>\n

                      Penalties, depending on the circumstances<\/h2>\n

                      Therefore, the correct classification should be established before issuing regular invoices.<\/p>\n

                      Why Businesses Choose TAXAJ<\/h2>\n

                      At TAXAJ, we assist businesses with GST registration, return filing, GST reconciliation and tax advisory.<\/p>\n

                      Our services include:<\/p>\n

                      GST Registration<\/h2>\n

                      GSTR-1 Filing<\/h2>\n

                      GSTR-3B Filing<\/h2>\n

                      GST Reconciliation<\/h2>\n

                      Input Tax Credit Review<\/h2>\n

                      Rent-a-Cab GST Advisory<\/h2>\n

                      Passenger Transport GST Compliance<\/h2>\n

                      GST Classification & SAC Advisory<\/h2>\n

                      GST Notice Assistance<\/h2>\n

                      Business Tax Compliance<\/h2>\n

                      MSME & Startup Advisory<\/h2>\n

                      Whether you operate a cab fleet, corporate transportation business, passenger transport service or another service business, our team can help you evaluate the applicable GST treatment and maintain proper compliance.<\/p>\n

                      Final Thoughts<\/h2>\n

                      The 5% vs 12% GST question is important for businesses involved in rent-a-cab and passenger transport services.<\/p>\n

                      The key points are:<\/p>\n

                        \n
                      • Specified passenger transport by motor vehicle with fuel included can attract 5% GST subject to the prescribed ITC restriction.<\/li>\n
                      • Specified renting of a motorcab with fuel included can also attract 5% subject to the applicable ITC condition.<\/li>\n
                      • The higher-rate option can provide broader ITC availability, subject to the normal ITC provisions.<\/li>\n
                      • Vehicle rental without an operator can fall under a different classification and should not automatically be treated as rent-a-cab.<\/li>\n
                      • The correct choice should be based on the nature of service, contract, fuel arrangement, eligible ITC and commercial impact.<\/li>\n<\/ul>\n

                        The most important rule is:<\/p>\n

                        \u201cDo not choose 5% or 12% GST merely because one rate appears lower. First determine the correct classification and then compare the GST liability after considering eligible ITC.\u201d<\/p>\n

                          \n
                        • Join our WhatsApp Channel for regular tax, GST & business compliance updates:<\/li>\n<\/ul>\n

                          TAXAJ WhatsApp Channel<\/p>\n

                          Explore more informative content on our YouTube Channel:<\/h2>\n

                          TAXAJ YouTube Channel<\/p>\n

                          Call or WhatsApp for professional assistance:<\/h2>\n

                          +91 8802912345<\/p>\n

                          Choose the correct GST rate. Claim eligible ITC. Stay compliant. \ud83d\ude95\ud83d\udcca\ud83d\ude80<\/p>\n","protected":false},"excerpt":{"rendered":"

                          Understand GST on rent-a-cab and passenger transport in 2026, including the 5% vs 12% option, ITC restrictions, fuel conditions and SAC codes.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[6],"tags":[729,728,730,726,725,731,727,732],"class_list":["post-1331","post","type-post","status-publish","format-standard","hentry","category-compliances","tag-12-gst-rent-a-cab","tag-5-gst-rent-a-cab","tag-gst-on-cab-services-2026","tag-gst-on-passenger-transport","tag-gst-on-rent-a-cab","tag-passenger-transport-gst","tag-rent-a-cab-gst-rate","tag-sac-9964"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=1331"}],"version-history":[{"count":2,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1331\/revisions"}],"predecessor-version":[{"id":1577,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/1331\/revisions\/1577"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=1331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=1331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=1331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}