https://www.taxtmi.com/forum/issue?id=112862 Choice of GST rate for renting motor cabs entails whether the supplier elects 5% without input tax credit (precluding ITC on inputs and input services) or pays a higher rate with ITC recovery. A hybrid application across clients is practicability-challenging and the supplier is advised to declare the tax treatment in advance without mid-year changes. Restriction on input tax credit for motor vehicles applies except for passenger transportation or further supply, and service receiver ITC entitlement depends on business use; fuel costs borne by recipient may alter applicable GST treatment. en-us Sat, 23 Sep 2017 10:35:29 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112862 Choice of GST rate for renting motor cabs entails whether the supplier elects 5% without input tax credit (precluding ITC on inputs and input services) or pays a higher rate with ITC recovery. A hybrid application across clients is practicability-challenging and the supplier is advised to declare the tax treatment in advance without mid-year changes. Restriction on input tax credit for motor vehicles applies except for passenger transportation or further supply, and service receiver ITC entitlement depends on business use; fuel costs borne by recipient may alter applicable GST treatment. Discussion-Forum GST Sat, 23 Sep 2017 10:35:29 +0530 https://www.taxtmi.com/forum/issue?id=112862