https://www.taxtmi.com/forum/issue?id=120818 Motor cab services qualify for either a concessional reduced rate without input tax credit or a standard rate with input tax credit; the non availment condition attached to the reduced rate operates at the supplier level and precludes selective invoice level application of the reduced rate where common inputs are used, unless supplies are demonstrably segregable. Separate notification provisions shift liability to recipients for supplies by individuals to body corporates under the reverse charge mechanism, and ITC used partly for reduced rate supplies must be apportioned or reversed by treating those supplies as exempt for credit reversal purposes. en-us Mon, 16 Mar 2026 16:31:51 +0530 Thu, 19 Mar 2026 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120818 Motor cab services qualify for either a concessional reduced rate without input tax credit or a standard rate with input tax credit; the non availment condition attached to the reduced rate operates at the supplier level and precludes selective invoice level application of the reduced rate where common inputs are used, unless supplies are demonstrably segregable. Separate notification provisions shift liability to recipients for supplies by individuals to body corporates under the reverse charge mechanism, and ITC used partly for reduced rate supplies must be apportioned or reversed by treating those supplies as exempt for credit reversal purposes. Discussion-Forum GST Mon, 16 Mar 2026 16:31:51 +0530 https://www.taxtmi.com/forum/issue?id=120818