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Rcm under rubber scrap [tyre & tube]

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(Querist)
14 June 2019 WE HAVE CLIENT WHO PURCHASED SCRAP TYRES AND TUBES FROM UNREGISTERED PERSON IS THERE RCM APPLICABLE OR NOT????????........
IF YES SO WHAT IS THE % FOR IT??.....
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
15 June 2019 No
RCM is not applicable .

RCM is applicable ,If a registered person purchases scrap from GOVERNMENT (Notification No. 36/2017-Central Tax (Rate) dated October 13, 2017 )

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