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TMI BlogRent a cab operatorX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, As the GST rates are 5% and 12% with ITC, Now we had finally decided to go with 5% without ITC ( as the ITC is not allowed to Service receiver), request you to kindly advise on the below points. 1. As a service provider can we charge Both the slabs to our clients ( 5% for some clients and 12% for some clients). 2. some of our clients are insisting for 12% and some are insisting for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5%. Please help in this regard. Srinee - Reply By KASTURI SETHI - The Reply = In my view, hybrid procedure can create problem practically. - Reply By Rajagopalan Ranganathan - The Reply = Sir, GST @ 5% without ITC means the service provider cannot avail ITC in respect of inputs and input services used for providing the output service (Renting of motor cab). If he pays 12% gst then he ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n avail ITC in respect avail ITC of inputs and input services used for providing the output service (Renting of motor cab). AT whatever rate the service provider pays gst the same can be availed by the service receiver if he uses the motor cab in the course of or furtherance of business. If the client uses the motor cab for his personal use then he is eligible to avail ITC. As per Section 17 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) (a) of CGST Act, 2017 - Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18 , input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods. - Reply By Ramaswamy S - The Reply = it is to be declared before hand and no change is allowed mid year. It is advisable to avail credit and pay the full rate of tax. Rent a cab - negative list for credit - Reply By MARIAPPAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GOVINDARAJAN - The Reply = I endorse the views of Shri Rajagopalan. - Reply By Chhatra Jain - The Reply = I may further add that if fuel cost ils borne by service r cipient in that case supplier has to charge 18% GST Am I right sir ? - Rent a cab operator - Query Started By: - Srinivasa Raju Dated:- 23-9-2017 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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