Whether this registered person needs to discharge his GST liability under RCM or not?

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Marimuthu (Querist)
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15 July 2023 Dear Experts,
1 A GST registered person purcashed the certin number of cement bags from unregistered supplier along with other building construction materials for their office builging renovation work.
2 Whether this registered person needs to discharge his GST liability under RCM or not?
3 Pls clarify

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 July 2023 RCM not applicable in such a case.

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Marimuthu

Marimuthu (Querist)
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15 July 2023 Thank you for your valuable reply Sir.

We got the confusion between the notification no : Notification No. 07/2019- Central Tax (Rate) dated 29th March, 2019 and the notification no : Notification No. 24/2019- Central Tax (Rate) dated 30th September, 2019.

Can we stick on the Non applicability of RCM,Sir

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 July 2023 Yes, RCM applicable only to builders.

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