https://www.taxtmi.com/circulars?id=65585 Reverse charge applies to renting of passenger motor vehicles with fuel included when the supplier is non corporate, does not issue an invoice charging tax at the higher rate, and supplies to a body corporate; if the supplier charges tax at the higher rate the recipient is not liable under RCM, otherwise the recipient must pay tax under RCM. The amendment is clarificatory and applies retrospectively to avoid undermining the notification's operability. en-us Fri, 14 Feb 2020 00:00:00 +0530 Thu, 05 May 2022 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65585 Reverse charge applies to renting of passenger motor vehicles with fuel included when the supplier is non corporate, does not issue an invoice charging tax at the higher rate, and supplies to a body corporate; if the supplier charges tax at the higher rate the recipient is not liable under RCM, otherwise the recipient must pay tax under RCM. The amendment is clarificatory and applies retrospectively to avoid undermining the notification's operability. Circulars GST - States Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65585