Reverse charge on motor vehicle renting with fuel included: recipient corporate entities must pay integrated GST instead of supplier. Amendment subjects renting of passenger motor vehicles with fuel included, when supplied to a body corporate, to the reverse charge mechanism. If the supplier is not a body corporate and does not issue an invoice charging integrated tax at the rate of 12 per cent to the service recipient, the recipient (a body corporate in the taxable territory) is liable to discharge the tax.