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of <h1>Gujarat Clarifies Reverse Charge Mechanism for Motor Vehicle Rentals; Retroactive from Oct 2019 to Dec 2019.</h1> The circular from the Chief Commissioner of State Tax, Gujarat, addresses the Reverse Charge Mechanism (RCM) for motor vehicle rental services. Suppliers can opt to pay GST at 5% with limited input tax credit (ITC) or 12% with full ITC. The GST Council recommended placing services under RCM when suppliers charge 5% GST to corporate entities. The notification has been amended to clarify that RCM applies if the supplier is not a body corporate, does not charge 12% GST, and provides services to a body corporate. This clarification applies retroactively from October 1, 2019, to December 30, 2019.
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