TaxTMI 
TaxTMI 
Sir, whether RCM required to be paid on motor vehicle fitness certificate obtained from State Govt.
RCM on fitness certificate
01 Mar 2021 
3 Replies 
3577 Views Asked by
Reverse Charge Mechanism not payable on motor vehicle fitness certificates when serving transport safety or government certification.
RCM does not apply to motor vehicle fitness certificates where the vehicle is used for transport of goods or passengers, as such services are excluded under the relevant notification; alternatively, fitness certificates that function as government-provided safety checks, testing, calibration or certification for protection of the public are exempt from RCM when rendered by government authorities. (AI Summary)
RCM does not apply to motor vehicle fitness certificates where the vehicle is used for transport of goods or passengers, as such services are excluded under the relevant notification; alternatively, fitness certificates that function as government-provided safety checks, testing, calibration or certification for protection of the public are exempt from RCM when rendered by government authorities. (AI Summary)