https://www.taxtmi.com/forum/issue?id=115590 Reverse charge applies when a body corporate receives motor vehicle renting from a supplier who procured the service from a third party that charged tax and availed input tax credit; the body corporate must pay GST under reverse charge at the concessional rate but cannot claim input tax credit. If the immediate supplier owns the vehicle and charges GST, forward charge applies; if the supplier is unregistered, no reverse charge arises. A supplier charging the concessional rate must restrict input tax credit claims to input services in the same line of business. en-us Fri, 25 Oct 2019 16:13:40 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115590 Reverse charge applies when a body corporate receives motor vehicle renting from a supplier who procured the service from a third party that charged tax and availed input tax credit; the body corporate must pay GST under reverse charge at the concessional rate but cannot claim input tax credit. If the immediate supplier owns the vehicle and charges GST, forward charge applies; if the supplier is unregistered, no reverse charge arises. A supplier charging the concessional rate must restrict input tax credit claims to input services in the same line of business. Discussion-Forum GST Fri, 25 Oct 2019 16:13:40 +0530 https://www.taxtmi.com/forum/issue?id=115590