https://www.taxtmi.com/forum/issue?id=120633 The reduced 5% GST rate for renting motor vehicles is conditional on a no ITC restriction except for credit on same-category vehicles; if full ITC was taken, the supplier may either charge the higher output rate (12%/18%) and retain ITC or stay at 5% and reverse ineligible ITC with interest, supporting any same-category credit with vehicle usage records, input invoices, allocation workings and notification extracts. en-us Wed, 03 Dec 2025 20:19:08 +0530 Sat, 06 Dec 2025 07:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120633 The reduced 5% GST rate for renting motor vehicles is conditional on a no ITC restriction except for credit on same-category vehicles; if full ITC was taken, the supplier may either charge the higher output rate (12%/18%) and retain ITC or stay at 5% and reverse ineligible ITC with interest, supporting any same-category credit with vehicle usage records, input invoices, allocation workings and notification extracts. Discussion-Forum GST Wed, 03 Dec 2025 20:19:08 +0530 https://www.taxtmi.com/forum/issue?id=120633