Reverse Charge Mechanism applies where suppliers of passenger vehicle rentals do not charge full-rate GST to corporate recipients. RCM applies to renting of passenger motor vehicles (where fuel is included) only if the supplier is other than a body corporate, does not issue an invoice charging the full-rate GST to the service recipient, and supplies the service to a body corporate; suppliers who charge the full-rate GST remain outside RCM to preserve full input tax credit. The amendment is clarificatory and applies retrospectively to 1 October 2019-30 December 2019.