https://www.taxtmi.com/circulars?id=71790 Reverse charge liability for renting of passenger motor vehicles applies where fuel cost is included in the consideration and the service is supplied to a body corporate by a supplier other than a body corporate that does not issue an invoice charging GST at the full-input-tax-credit rate. The body corporate recipient is liable to discharge GST under reverse charge in these circumstances. Reverse charge is confined to supplies not invoiced at the higher rate, preserving the input-tax-credit chain for suppliers charging the higher rate. en-us Thu, 05 Mar 2020 00:00:00 +0530 Wed, 28 Oct 2026 12:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71790 Reverse charge liability for renting of passenger motor vehicles applies where fuel cost is included in the consideration and the service is supplied to a body corporate by a supplier other than a body corporate that does not issue an invoice charging GST at the full-input-tax-credit rate. The body corporate recipient is liable to discharge GST under reverse charge in these circumstances. Reverse charge is confined to supplies not invoiced at the higher rate, preserving the input-tax-credit chain for suppliers charging the higher rate. Circulars GST - States Thu, 05 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71790