To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. - 29/2019 - Central GST (CGST) Rate
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Reverse charge on renting passenger motor vehicles with fuel included shifts tax liability to body corporate recipients. The amendment places renting of passenger motor vehicles with fuel included under the reverse charge mechanism when supplied to a body corporate in the taxable territory; if the supplier is not a body corporate and does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient is liable to pay tax.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge on renting passenger motor vehicles with fuel included shifts tax liability to body corporate recipients.
The amendment places renting of passenger motor vehicles with fuel included under the reverse charge mechanism when supplied to a body corporate in the taxable territory; if the supplier is not a body corporate and does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient is liable to pay tax.
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