Applicability of RCM

Hi,

I have a query, if I have availed the services of renting of Motor vehicle from the person who is not registered under GST. In this case what should be rate of GST for the purpose of deposting RCM.
Would it be 5% or 12%.
Replies (3)
Quick Summary
This discussion clarifies the applicability of Reverse Charge Mechanism (RCM) for renting motor vehicles from unregistered suppliers. While RCM was initially considered, it's confirmed that renting motor vehicles does not fall under RCM for GST purposes, regardless of the supplier's registration status. Therefore, the standard GST rates would apply based on the nature of the service, not RCM rates.

For what purpose you have utilised
GST under RCM would be applicable at 5%
URP purchase or service utilised is not attracting RCM from 13.10.2017. Afterwards specified goods have been listed for RCM. Renting is no coming under RCM.

Rengaraj advocate

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