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GST under reverse charge, Goods and Services Tax - GST
|GST under reverse charge|
XYZ (Proprietor) is providing bus service for transporting employees of PQR Ltd. (Body Corporate). XYZ (Proprietor) also supplying Motor Cars for the employees of PQR (Ltd.) for their official work of the company and not charging 12% (6% + 6%) GST in both the cases. Is under both the situations, PQR Ltd. (Body Corporate) is required to pay GST under reverse charge? If yes, whether once it is paid, PQR can claim ITC of the same?
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As per Notification No. 13/2017 - Central Tax (Rate) dated 28-06-2017 as amended by Notification No.22/2019 Central Tax (Rate) dated 30-09-2019 and Notification No.29/2019 Central Tax (Rate) dated 31-12-2019, the following services shall be taxable on RCM by body corporate:
Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.
Thanks Padmanathan sir for your kind advice.