If services by way of renting of any motor vehicle designed to carry passengers, where the cost of fuel is included in the consideration are charged from the service recipient, where supplier fulfills all the following conditions:–
» other than a body corporate;
» does not issue an invoice charging GST @12% (6% CGST + 6% SGST) from the service recipient; and
supplies the service to a body corporate located in the taxable territory;
» Then Body Corporate has to charge GST on an RCM basis.
If the given motor vehicle is having an approved seating capacity of more than 13 persons, then ITC shall be available, and if it is having an approved seating capacity of less than 13 persons, then ITC shall not be available.