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    <title>reverse charge-applicability</title>
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    <description>Reverse charge liability applies where motor vehicles are hired or chartered for employee transportation because such arrangements typically fail the Motor Vehicles Act definition of contract carriage and fall within the reverse-charge charging provisions; exemptions for contract carriage exclude services for tourism, conducted tours, charter or hire.</description>
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      <description>Reverse charge liability applies where motor vehicles are hired or chartered for employee transportation because such arrangements typically fail the Motor Vehicles Act definition of contract carriage and fall within the reverse-charge charging provisions; exemptions for contract carriage exclude services for tourism, conducted tours, charter or hire.</description>
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