RCM us 9(3) notification 22/2019

Akhilesh (C.A.) (118 Points)

10 October 2019  
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?