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Reverse Charge Mechanism on Renting of Motor Vehicles - Recent Amendment

January 10, 2020[2020] 113 184 (Article)
Renting of motor vehicle was covered under the ambit of reverse charge mechanism from 01-10-2019 vide Notification No. 22/2019-CT(R) dated 30-09-2019, through which the Notification No. 13/2017-CT(R), dated 28-6-2017 was amended by inserting Sl. No 15 in said notification.However the insertion of renting of motor vehicle services for purposes of reverse charge mechanism was made in a confusing manner and many issues were emanating therefrom which were deliberated
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