Reverse Charge on rent-a-cab provided by non-body corporate to body corporate

Reverse charge will apply on services of renting of motor vehicle designed to carry passengers (where cost of fuel is included) classifiable under HSN 9966.

Reverse charge will not apply on services of transportation of passengers classifiable under HSN 9964.

Circular No. 177/09/2022-TRU





7 views0 comments