Gst under rcm on supply for personal use

Purnima (Professional) (289 Points)

24 June 2017  

As per Section 9(4), the registered taxable person, who receives goods or service from unregistered person, the receiver, will have to discharge the tax liability. Surprisingly, the word service or good “received in the course or furtherance of business” is not used in this section.So does this mean registered person has to pay tax under RCM on all goods and service received by him from unregistered even for personal use?