To amend notification No. 13/ 2017- Union Territory 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 - Union Territory GST (UTGST) Rate
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Reverse charge mechanism applies to renting of passenger motor vehicles with fuel included, placing tax liability on the corporate recipient. Amendment substitutes serial number 15 to notify renting of passenger motor vehicles where fuel cost is included, supplied to a body corporate by any person other than a body corporate who does not issue an invoice charging Union Territory tax; the recipient is any body corporate located in the taxable territory and is subject to tax liability under the reverse charge mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism applies to renting of passenger motor vehicles with fuel included, placing tax liability on the corporate recipient.
Amendment substitutes serial number 15 to notify renting of passenger motor vehicles where fuel cost is included, supplied to a body corporate by any person other than a body corporate who does not issue an invoice charging Union Territory tax; the recipient is any body corporate located in the taxable territory and is subject to tax liability under the reverse charge mechanism.
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