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.
NSE has clarified that vendors providing CaaS facility are required to also submit Vulnerability Assessment and Penetration Testing report
VAPT should be conducted on completion of assessment. Any gaps identified in VAPT should be remedied on immediate basis and status of closure of findings