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Delhi Govt. notifies recent changes in Reverse Charge Mechanism on renting of Motor Vehicles

Entry No. 15 of the notification prior to the amendment stated that the services provided by way of renting a motor vehicle provided to a body corporate. Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business.

Source Taxscan

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