As per Notification No. 22/2019- Central Tax (Rate) Dated 30th Sept 2019 , renting of vehicle by a person other than body corporate to a body corporate is covered under RCM U/s 9(3) of CGST Act w.e.f 1st October 2019. But it is not clear from the circular about the status of service provider (i.e registered or un-registered or both)
Query is :
1) Renting of vehicle by registered person to body corporate is taxable in the hands of body corporate under RCM U/s 9(3) or
2) Renting of vehicle by un-registered person to body corporate is taxable in the hands of body corporate under RCM U/s 9(3) or
3) Both
Regards,