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Car Hair Charge

This query is : Resolved 

I have a query related to RCM applicable wef 1-10-19 on Renting a Motor vehicle. I need your expert advice in the matter please. Details as follows :
1) A body corporate takes Vehicle from URD person (Tata Sumo, Bolero) for pickup & drop to Staff, guests. Company pay fixed monthly charges ₹22,000/-. We can say monthly rental. Diesel Petrol is in Company's scope. Question – Who is Paid Tax to Government and What is the rate of tax? What is the Treatment of ITC?
2) A body corporate take Vehicle from URD person (Tata Sumo, Bolero) for to pickup & drop Staff, guests etc. Company pays monthly charges ₹60,000/- including fuel. Who is Paid Tax to Government and What is the rate of tax? What is the Treatment of ITC?
3) A body corporate takes Vehicle from RD person (Tata Sumo, Bolero) for pickup & drop to Staff, guests. Company pay fixed monthly charges ₹22,000/-. We can say monthly rental. Diesel Petrol is in Company's scope. Who is Paid Tax to Government and What is the rate of tax? What is the Treatment of ITC?
4) A body corporate take Vehicle from RD person (Tata Sumo, Bolero) for to pickup & drop Staff, guests etc. Company pays monthly charges ₹60,000/- including fuel. Who is Paid Tax to Government and What is the rate of tax? What is the Treatment of ITC?
5 )A registered taxpayer providing hire vehicle service to Government offices. They are dedicated 2% GST on gross value .How much tax I have to pay for GST department? Who is Paid Tax to Government and What is the rate of tax? What is the Treatment of ITC?


1. RCM not applicable as fuel cost is not included in the rentals. GST to be paid by supplier.ITC is available to body corporate. GST rate is either 5% with limited ITC (same line of business) or 12% with full ITC.
2.RCM applicable as the supplier charges 5% GST and fuel cost is included in the rentals and assuming supplier is not body corporate. GST to be paid by recipient. ITC is available to body corporate. GST rate is either 5% with limited ITC (same line of business) or 12% with full ITC.
3. RCM not applicable as fuel cost is not included in the rentals. GST to be paid by supplier.ITC is available to body corporate. GST rate is either 5% with limited ITC (same line of business) or 12% with full ITC.
4.RCM applicable as supplier is a not a body corporate (RCM not applicable if he is a body corporate though URD). ITC is available to body corporate. GST rate is either 5% with limited ITC (same line of business) or 12% with full ITC.
5.GST rate is either 5% with limited ITC (same line of business) or 12% with full ITC. Supplier has to pay tax.ITC availability to recipient depending upon if it is making taxable output supply.


Sir pl clarify my point no 1and 2 , body corporate take service from URD supplier. Then how supplier pay tax to government and charge GST on his bill

Please see this notification Notification No. 29/2019- Central Tax (Rate) dated 31.12.2019


Bajaj Finserv

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