Input Tax Credit Related With Rent a Cab

[brajesh yadav]

Dear Sir,

If i am a Registered person with rent a cab and i take service unregistered so tell me what can i charge GST on rent a cab and what is taxability on Unregistered when registered Tax rate is 5% so please Tell me sir what the rate is with Unregistered and can i take ITC when i pay 18% GST

AI Summary

GST on rent-a-cab: supplier to unregistered recipient is liable and may claim ITC when higher-rate tax is paid.
A rent-a-cab supplier to an unregistered recipient is liable to discharge GST; if the supplier bears the recipient's expense and pays tax at a higher rate, Input Tax Credit is treated as impliedly available because the notifications expressly restrict credit only for certain lower-rate entries. Taxpayers should seek jurisdictional or Board clarification or an Advance Ruling to confirm the credit position.