Finance Department of NCT Delhi includes renting of motor vehicles in the list of services for which central tax shall be paid by recipient

The Finance Department of NCT Delhi vide notification dated 23 10 2020 has amended notification dated 30 June, 2017 to include the service of renting motor vehicle to carry passengers in the list of services for which central tax shall be paid on reverse basis by recipient of services. As per this new entry, the recipient of service shall be any body corporate located in the taxable territory and any natural person supplying the abovesaid service shall be the supplier of services.