RCM on unregistered

However, Notification No. 22/2018-Central Tax (Rate) dated 06.08.2018 exempts
intra-State supply of goods or services or both, received by registered person from an un-registered dealer from whole of the integrated tax under section 9(4) till 30th September 2019.
 

Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017 read with
Notification No. 22/2017-Central Tax (Rate) dated 22.08.2017, Notification No. 33/2017-Central Tax (Rate) dated 13.10.2017, Notification No. 03/2018–CentralvTax (Rate) dated 25.01.2018 and Notification No. 15/2018–Central Tax (Rate)
dated 26.07.2018 specifies the supply of services which are liable to CGST undervRCM.