I am taking Hotel and Car from Unregistered persons & making a Tour Package and selling it to Customer at 5% GST.
Here RCM is applicable to me as Hotels are unregistered ??
No... no RCM applicable.
As RCM on Inward Supply from Unregistered person u/s 9(4) has been limited to the class of Registered person & on specified Goods as mentioned in Notification 7/2019 CT rate & you do not cover under same.
Thus No RCM.