Reverse Charge GST Applies to Renting Motor Vehicles from Non-Corporate Entities Without Specified Tax Invoice Rates.

Receipt of Rent a Cab - GST under reverse charge - the applicant is liable to pay GST as the recipient of services in respect of the services of renting of any motor vehicle designed to carry passengers deceived from any person other than a body corporate not issuing invoice charging central tax at the rate of 2.5% / 6% as the case may be; during the respective periods irrespective of the status of registration of the supplier. - AAR .....

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