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    <title>notification no 22 CT rate 30/09/2019 RCM on Motor vehicles</title>
    <link>https://www.taxtmi.com/forum/issue?id=115711</link>
    <description>Where motor vehicles are rented to a body corporate, the recipient body corporate must discharge GST when the supplier is unregistered or a registered individual/firm. If the supplier is a GST-registered body corporate, RCM is excluded when the supplier avails input tax credit in the same line of business and charges GST on the supply; if the supplier does not avail such credit, RCM applies to the recipient. An expert response states that no RCM applies when the supplier is a body corporate.</description>
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    <pubDate>Wed, 27 Nov 2019 12:49:39 +0530</pubDate>
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      <title>notification no 22 CT rate 30/09/2019 RCM on Motor vehicles</title>
      <link>https://www.taxtmi.com/forum/issue?id=115711</link>
      <description>Where motor vehicles are rented to a body corporate, the recipient body corporate must discharge GST when the supplier is unregistered or a registered individual/firm. If the supplier is a GST-registered body corporate, RCM is excluded when the supplier avails input tax credit in the same line of business and charges GST on the supply; if the supplier does not avail such credit, RCM applies to the recipient. An expert response states that no RCM applies when the supplier is a body corporate.</description>
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      <law>GST</law>
      <pubDate>Wed, 27 Nov 2019 12:49:39 +0530</pubDate>
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