Rcm pay on rent paid to urd person for composition dealer

kollipara sundaraiah (B.com) (2954 Points)

24 April 2023  
A registered composite scheme dealer sales of goods turnover rs:80 lacs composite tax 1 precentage pay only.but dealer rent pay to urd person of commercial property rs:1,20,000/- yearly f.y.22-23.
question:
dealer rent pay transaction rcm applicable and rate of tax paid