Latest update on rent a cab rcm

sadanand (student)     22 October 2019

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can you please explain latest update on rent a cab with example


Pankaj Rawat (GST Practitioner)     23 October 2019

Pankaj Rawat
GST Practitioner 
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RCM is applicable Only if Following condition Fulfilled .:

1. Recepient is Body Corporate
2. Supplier is not Body corporate.
3. ,Supplier has Opted the scheme of 5% (without ITC ) refer Notification 11/2017 CT (R)

So RCM is applicable only if all the above conditions is fulfilled

(Refer Notification 22/2019 CT(r))

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