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    <title>RCM on Renting of Motor Vehicle – nuances for examination</title>
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    <description>GST under the reverse charge applies where a body corporate receives services described as renting of a motor vehicle from a non-body corporate supplier who charges GST; the recipient must assess contracts to distinguish renting from passenger transport, verify the supplier&#039;s GST and input tax credit position, and, where ambiguous, seek jurisdictional clarification to avoid misclassification and potential duplicate taxation.</description>
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