Question: If an unregistered person having Turnover below Rs.20 lakhs, leases out Car with Monthly Rent of Rs.100000 to Company without driver and without Petrol, then RCM will be applicable on Company or not?
Answer: The case where merely the motor vehicle is given on lease, there is no reverse charge liability. As per RCM Notification No. 13/2017 – CGST (Rate) dated 28.6.2017, the liability arises in cases where cost of fuel is included in the consideration payable towards such renting of motor vehicle.
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