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Asked by Sheetal on :Jul. 06, 2018

I have come to know that only radio or passenger …

I have come to know that only radio or passenger transport services provided through electronic com…

I have come to know that only radio or passenger transport services provided through electronic commerce operator are under RCM provisions. I provide rent-a-taxi services but I am not an electronic commerce operator. Will GST under RCM also be applicable for me? If yes, what is the rate of GST? And what is the HSN code?

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Chiranjibi Jul. 06, 2018

If e-commerce is not involved in the transportation of passenger service, then reverse charge is not applicable in this case and the supplier i.e. the person who is supplying the renting of cab service is required to pay GST accordingly. Further, GST rate in case of Renting of motor cab is 5% with no ITC is applicable

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