RCM us 9(3) notification 22/2019

Akhilesh (C.A.)     10 October 2019

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As per notification 22/2019

If Services provided by any person other than a body corporate, (paying CGST/SGST at the rate of 2.5% or IGST at the rate 5℅on renting of motor vehicles with input tax credit only of input service in the same line of business) by way of renting of a motor vehicle provided to a body corporate


RCM is applicable under sec 9(3) of CGST Act and service receiver subject to conditions is liable to pay GST on input service availed under RCM

If service provider(other than Body Corporate) is charging 12% to body corporate.

RCM is applicable or not?

Can any one explain?


Pankaj Rawat (GST Practitioner)     10 October 2019

Pankaj Rawat
GST Practitioner 
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No .... cannot charge 12%.

As the Notification is prescribing to charge 5% on FC to Recepient other than Body corporate & can claim ITC only if availing services from same line of Business.

Eg: As for GTA given option to charge Gst 12% on FC (with ITC) but for the same the seperate Notification 22/2017 CT(R) has been issued.

Hence In my view in above case the service provider cannot charge 12% with ITC

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