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Required Clarity on Notf no.29/2019(RCM)

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..... Dear Sir/Madam, Please give clarity on Column no.3- of serial of 15 of notification no.29/2019 vs. notification no.22/2019 . Actually Column no.3 meaning seems to be same, but wordings are bit different than earlier notf no.22/2019 . Even though, i red the respective circular but didn't get the clarity. Thanking you. Regards Gowtham - Reply By Ganeshan Kalyani - The Reply = .....

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..... Reproducing the text from both the notifications Services provided by way of renting of a motor vehicle provided to a body corporate. 22/2019 CTR Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. 29/2019 CTR - Reply By SSOE SSOE - .....

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..... The Reply = Thanks for reply. Your are explain about Column no.2. my requirement is Column.no.3 Column no.3 of serial no.15 of Notification no.22/2019 : Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business. vs. Column no.3 of serial no.15 of Notifica .....

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..... tion no.29/2019 : Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient So, Column no.3 meaning seems to be same for 22 29 of 2019 notifications, but wordings are bit different between notification no.22 29/2019 . Regards Gowtham - Reply By PAW .....

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..... AN KUMAR - The Reply = Dear sir, Plz read circular no.130 recently issued on this point. As per the circular, if supplier is individual and not body corporate, if supplier does not issue tax invoices with 12,% gst rate and if recipient is body corporate, then only services of renting of motor vehicles shall be under RCM. Earlier entry has been substituted with new entry and also retrospective ef .....

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..... fect. - Reply By Ganeshan Kalyani - The Reply = Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient. NN 29/2019 . Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input .....

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..... service in the same line of business. NN 22/2019 . Circular no. 130/49/2019 - 31-12-2019 clarifies the doubt. <!--/data/user/0/com.samsung.android.app.notes/files/clipdata/clipdata_200103_103313_454.sdoc--> - Required Clarity on Notf no.29/2019(RCM) - Query Started By: - SSOE SSOE Dated:- 2-1-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sh .....

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..... aring, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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