Delhi government has stated that the recent amendment in the Reverse Charge Mechanism 
Get an easy guide to RCM (reverse charge mechanism) introduced in GST India same as VAT basis. Also, We covered the topic in all aspects along with systematic manner to give motor vehicles on rent.
On 30th June 2017 the governor of the National Capital Territory of Delhi, on the guidance of the officials revised the information in the Department of Finance (Revenue-1), No.13/2017- State Tax (Rate). Under the CGST the notice concerns the kinds of solutions where the tax is payable for the reverse charge mechanism.
The solution is given by the method of providing a motor on rent said by the corporation for entry 15 of the notice before the revised announcement. An individual unlike a body corporate pays tax at the rate of 2.5% on taking the rent of motor vehicles with input tax credit 
A complete guide for understanding the basics of input tax credit and it calculation with detailed examples under GST (Goods and Services Tax) India only in input services for a similar business.
According to the entry 15, the government states that the services given by the method of renting motor vehicles are developed to fairing passengers in which consists of the fuel cost levied from the service recipient given to the councils.
“Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6% to the service recipient,”
In other terms an option of 5% Goods and Services Tax (GST) is imposable with a limited Income tax credit of the input services for the similar business or a 12% for full ITC is levied by the suppliers as a method of renting out the motor vehicles intends to take passengers including the fuel cost with the charges considered from the service recipient.
