Reverse charge mechanism on motor vehicle renting clarified for body corporate supplies, with GST liability tied to supplier billing choices. Reverse charge mechanism for renting of motor vehicles applies only where the supplier is other than a body corporate, does not issue an invoice charging GST at 12%, and supplies the service to a body corporate. The clarification distinguishes the two available tax options for such services: 5% GST with limited input tax credit, or 12% GST with full input tax credit. If GST at 12% is charged by the supplier, the recipient is not liable under reverse charge; if not, the recipient is liable. The amendment is clarificatory and applies retrospectively.