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Applicability of section 9(4) (RCM) of CGST Act

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(Querist)
13 November 2019 Is section 9(4) is applicable to all registered dealers who brought from any unregistered dealer? or there is any notified class of persons for this purpose? Kindly mention the notification number if anyone has. Thank you
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
13 November 2019 Applicable only to notified class of persons.
Notification No. 07/2019- Central Tax (Rate)
New Delhi, the 29th March, 2019

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