CERTAIN AMENDMENTS TO THE NOTIFICATION ISSUED IN THE G.O.MS.NO.256, REVENUE (CT-II) DEPARTMENT, DATED 29.06.2017 - SO AS TO NOTIFY CERTAIN SERVICES UNDER REVERSE CHARGE MECHANISM (RCM) - G.O.Ms.No. 53 - Andhra Pradesh SGST
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Reverse charge on motor vehicle rental with fuel included shifts tax liability to corporate recipients in taxable territory. Amendment notifies reverse charge for renting of passenger motor vehicles where fuel cost is included and the service is supplied to a body corporate; where the supplier (other than a body corporate) does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient located in the taxable territory is liable to discharge tax under the reverse charge.
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 on motor vehicle rental with fuel included shifts tax liability to corporate recipients in taxable territory.
Amendment notifies reverse charge for renting of passenger motor vehicles where fuel cost is included and the service is supplied to a body corporate; where the supplier (other than a body corporate) does not issue an invoice charging central tax at the prescribed rate, the body corporate recipient located in the taxable territory is liable to discharge tax under the reverse charge.
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