GST Notification No 08/2026-CTR
The Central Government has amended Serial No. 15 of Notification No. 13/2017-Central Tax (Rate), dated 28 June 2017, relating to the renting of passenger motor vehicles to a body corporate under the Reverse Charge Mechanism (RCM) which will be applicable from 01-11-2026.
Under this amendment, the reference to 6% CGST has been replaced with 9% CGST in the conditions applicable to the supplier of services.
Accordingly, where a non-body corporate supplier provides passenger motor vehicle renting services, including the cost of fuel, to a body corporate and does not issue an invoice charging CGST at 9% (18% GST), the recipient body corporate will be liable to pay GST under RCM.
However, where the supplier charges GST at 18% (9% CGST + 9% SGST), the liability will remain with the supplier under the Forward Charge Mechanism (FCM).
