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    <title>RCM ON RENTING OF MOTOR VEHICLES UNDER GST</title>
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    <description>Renting of motor vehicles supplied to a body corporate by non-corporate persons is subject to reverse charge, making the body corporate recipient liable to pay GST; fuel cost inclusion does not change recipient liability, and casual hiring receives the same treatment. Time-of-supply rules determine RCM applicability where services were performed before but invoiced or paid after the amendment; corporate-provided employee cab services are treated under forward charge, not RCM.</description>
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      <title>RCM ON RENTING OF MOTOR VEHICLES UNDER GST</title>
      <link>https://www.taxtmi.com/forum/issue?id=115542</link>
      <description>Renting of motor vehicles supplied to a body corporate by non-corporate persons is subject to reverse charge, making the body corporate recipient liable to pay GST; fuel cost inclusion does not change recipient liability, and casual hiring receives the same treatment. Time-of-supply rules determine RCM applicability where services were performed before but invoiced or paid after the amendment; corporate-provided employee cab services are treated under forward charge, not RCM.</description>
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