Reverse Charge Mechanism on renting of motor vehicles: recipient liable when supplier does not charge GST at full rate. RCM on renting of motor vehicles where fuel is included applies only if the supplier is other than a body corporate, does not issue an invoice charging GST at the higher rate that allows full input tax credit, and supplies the service to a body corporate; when a service is under RCM the supplier shall not charge tax and the recipient is liable only if the supplier does not charge GST at that higher rate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse Charge Mechanism on renting of motor vehicles: recipient liable when supplier does not charge GST at full rate.
RCM on renting of motor vehicles where fuel is included applies only if the supplier is other than a body corporate, does not issue an invoice charging GST at the higher rate that allows full input tax credit, and supplies the service to a body corporate; when a service is under RCM the supplier shall not charge tax and the recipient is liable only if the supplier does not charge GST at that higher rate.
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