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CBIC notifies RCM on renting of any motor vehicle used to carry passengers given to body corporate

January 9, 2020
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CBIC has notified reverse charge on service of renting of any motor vehicle provided to a body corporate where the motor vehicle is designed to carry passengers and cost of fuel is included in consideration charged from service recipient. The liability to discharge GST shall be on body corporate located in the taxable territory provided that the service provider do not issue invoice charging GST at the rate of 12%.
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