Renting of hire vehicle for official use rate of GST

346 views 3 replies
renting of hire vehicle GST rate and is this service under rcm the service provider is registered
Replies (3)
Service provider may register under GST Act if it is necessary
Dear Krisshnan
The Services provider is already registered & the Querist is asking Renting of vehicle Rate & whether RCM is applicable ....... So plz reply as per the query being asked.

Dear Anup Kumar :
As per Notification 11/2017 CT , On renting of motor vehicles there are 2 GST rates are prescribed .
1. @ 5% GST without ITC
2. @ 12% GST with ITC

Now come to your 2nd part of Query Whether RCM is applicable .. so In term of Notification 22/2019 CT (R) , The RCM is applicable on Services being provided by way of Renting of Vehicle only if Below all the condition is satisfied :
1. Services provider is Individual (Proprietary firm)
2. Services provider has opted to pay Tax @ 5% without ITC
3. The Recipient is Body corporate.
Yes it is hold good


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
22 May 2026
U.S. Financial Reporting & Consolidation Manager

Karia Overseas

Ahmedabad

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
Featured 15 June 2026
Senior Auditor

N. Dhawan & Co

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details