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of <h1>Maharashtra Amends GST Rules: Reverse Charge Mechanism Now Applies to Certain Motor Vehicle Rental Services.</h1> The Government of Maharashtra has amended Notification No. 13/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, following recommendations from the GST Council's 38th meeting. Effective from January 2, 2020, this amendment introduces changes to the reverse charge mechanism (RCM) for services related to renting motor vehicles with fuel costs included. The amendment specifies that any person, other than a corporate body, providing such services to a corporate body without issuing an invoice with a 6% central tax will be subject to the RCM.
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