Скачать или смотреть RCM FOR RENTING OF MOTOR VEHICLES/SIMPLIFIED EXPLANATION/TAX-ON-TRACKS/CA KHUSHBU MITTAL

RCM shall be applicable on the service 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 only if the supplier fulfills all the following conditions:–
(a) is other than a body-corporate;
(b) does not issue an invoice charging GST @12% from the service recipient; and
(c) supplies the service to a body corporate.

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