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TMI BlogReverse Charge Mechanism (RCM) on renting of motor vehiclesX X X X Extracts X X X X X X X X Extracts X X X X ..... issioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) …………………………………………. Subject- Reverse Charge Mechanism (RCM) on renting of motor vehicles -reg. Suppliers of service by way of renting of any motor vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 15 Services provided by way of renting of a motor vehicle provided to a body corporate. 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 Any body corporate located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is not absurd would be that - (i) where the supplier of the service charges GST @ 12% from the service recipient, the service recipient shall not be liable to pay GST under RCM; and, (ii) where the supplier of the service doesn't charge GST @ 12% from the service recipient, the service recipient shall be liable to pay GST under RCM. 5. Though a supplier providing the service to a body corpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s merely clarificatory in nature and therefore for the period 01.10.2019 to 30.12.2019 also, clarification given at para 5 above shall apply, as any other interpretation shall render the RCM notification for the said service unworkable for that period which is not permissible in law. 7. Difficulty if any, in the implementation of this Circular may be brought to the notice of this office. (Ramesh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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