Notification No. 29/2019
Date: December 31, 2019
Subject: Amendment to Notification No. 13/2017–CT (Rate) revising RCM provisions for renting of motor vehicles.
Description:
This notification substitutes S. No. 15 to provide that RCM shall apply on renting of motor vehicles designed to carry passengers where fuel cost is included and the supplier does not charge GST at 6%. The liability to pay tax is shifted to the body corporate recipient in such cases.
Issued for earlier notification?
Yes — amends Notification No. 13/2017–Central Tax (Rate).