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    <title>GST Query – RCM on Vehicle Hiring under Tripartite Arrangement</title>
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    <description>RCM on renting motor vehicles applies where the consideration charged to a body corporate includes fuel cost; if fuel is borne by the employee and not charged by the vehicle owner to the company, the RCM notification condition is not met and RCM will not apply. Account adjustments against employee allowances or non-disclosure on records do not alone transform the transaction into an RCM-triggering supply, though a separate view exists that company payment could be a taxable supply to the employee if treated as a perquisite.</description>
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    <pubDate>Fri, 30 Jan 2026 16:16:54 +0530</pubDate>
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      <title>GST Query – RCM on Vehicle Hiring under Tripartite Arrangement</title>
      <link>https://www.taxtmi.com/forum/issue?id=120742</link>
      <description>RCM on renting motor vehicles applies where the consideration charged to a body corporate includes fuel cost; if fuel is borne by the employee and not charged by the vehicle owner to the company, the RCM notification condition is not met and RCM will not apply. Account adjustments against employee allowances or non-disclosure on records do not alone transform the transaction into an RCM-triggering supply, though a separate view exists that company payment could be a taxable supply to the employee if treated as a perquisite.</description>
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      <law>GST</law>
      <pubDate>Fri, 30 Jan 2026 16:16:54 +0530</pubDate>
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