https://www.taxtmi.com/forum/issue?id=115803 A partnership firm providing cab services can continue to charge GST under the forward charge mechanism on invoices to individual and corporate customers; reverse charge applies only if the firm has opted for the reduced composition route. Notification No.13/2017-CGST is cited: renting of motor vehicles to a body corporate is the relevant service, the recipient is a body corporate in the taxable territory, and the service provider class specified (any person other than a body corporate) who pays central tax at the reduced rate faces restrictions on input tax credit. en-us Tue, 24 Dec 2019 00:45:10 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115803 A partnership firm providing cab services can continue to charge GST under the forward charge mechanism on invoices to individual and corporate customers; reverse charge applies only if the firm has opted for the reduced composition route. Notification No.13/2017-CGST is cited: renting of motor vehicles to a body corporate is the relevant service, the recipient is a body corporate in the taxable territory, and the service provider class specified (any person other than a body corporate) who pays central tax at the reduced rate faces restrictions on input tax credit. Discussion-Forum GST Tue, 24 Dec 2019 00:45:10 +0530 https://www.taxtmi.com/forum/issue?id=115803