https://www.taxtmi.com/circulars?id=69868 Reverse charge mechanism for renting of motor vehicles applies only where the supplier is other than a body corporate, does not issue an invoice charging GST at 12%, and supplies the service to a body corporate. The clarification distinguishes the two available tax options for such services: 5% GST with limited input tax credit, or 12% GST with full input tax credit. If GST at 12% is charged by the supplier, the recipient is not liable under reverse charge; if not, the recipient is liable. The amendment is clarificatory and applies retrospectively. en-us Thu, 26 Mar 2020 00:00:00 +0530 Fri, 01 May 2026 11:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69868 Reverse charge mechanism for renting of motor vehicles applies only where the supplier is other than a body corporate, does not issue an invoice charging GST at 12%, and supplies the service to a body corporate. The clarification distinguishes the two available tax options for such services: 5% GST with limited input tax credit, or 12% GST with full input tax credit. If GST at 12% is charged by the supplier, the recipient is not liable under reverse charge; if not, the recipient is liable. The amendment is clarificatory and applies retrospectively. Circulars GST - States Thu, 26 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69868