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of <h1>Chhattisgarh Clarifies Reverse Charge Mechanism on Motor Vehicle Rentals; GST Rates and Conditions Explained.</h1> The circular addresses the application of the Reverse Charge Mechanism (RCM) on the renting of motor vehicles in Chhattisgarh. It clarifies that suppliers providing motor vehicle rental services with fuel costs included 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 specifies that RCM applies if the supplier is not a body corporate, does not charge 12% GST, and provides services to a body corporate. The amendment is clarificatory and retroactive from October 1, 2019.
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