if we purchase unregistered person then no gst aplicable on truck machenic or who work in workshops
nd when we sell we put 18% gst nd paid monthly according section 9(4) .its right? plz suject m cnfuzed
This transaction is not covered under Reverse Charge Mechanism ( RCM ) of Section 9(4) of the CGST Act 2017. So you are not required to comply with the RCM Provisions...
Section 9(4) of the CGST Act 2017 was amended vide the CGST Amendment Act 2018 w.e.f 01/02/2019 and was made applicable only on notified goods or services procured by specified notified persons from URD. So it now applicable only on Notified Goods or Services. Your Purchase is not a notified service for the purpose of RCM U/s 9(4) of the CGST Act 2017. As of now only transaction related to Real Estate Sector is covered under Section 9(4). For example if a Builder / Developer / Promoter purchases Cement from an Unregistered Dealer ( URD ), then the Promoter is liable to pay GST @ 28% under RCM basis.
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