Hi All,

I have come up with one more doubt, we have craneservices from cranes union in our area which is not registered- we render services now and then <10000/ month ( not rented permanently ). Point here - crane hiring charges for GST attracts 18%. I have gone through discussion forms - but no such cases are widely discussed for RCM. 

Is RCM applicable in this case.??

Most of the cases discussed deals with Motor transportation with Passenger carrying vechiles only. Please suggest asap.

"RCM on renting of motor vehicle amended via 29/2019-CTR dt. 31-12-2019"

referring to blog - 

https://www.consultease.com/gst-consultancy/rcm-on-renting-of-motor-vehicle-amended/#:~:text=Renting%20of%20Trucks%2C%20cranes%2C%20JCB,entity%20to%20a%20corporate%20entity.

"

• Only the renting of motor vehicle designed for carrying passengers are covered under RCM. Earlier the word motor vehicle was only written there. It covered all types of motor vehicles. But the purpose was to cover only the motor vehicles meant to carry passengers. Important changes made are: (1) Motor vehicle word is replaced with motor vehicle designed to carry passengers
• Renting of Trucks, cranes, JCB machines will not be covered by RCM provisions."

If RCM is not applicable how  to pay Tax? secondly how to reflect this in P&L.? i m not pure into accounts but a composition dealer just trying to cross check RCM components. Your suggestions are most welcome.

Thanks,

Krishna.