Reverse charge mechanism

Ajay Nehru (articles) (24 Points)

27 June 2017  
As per section 9 of the CGST, "The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both." In this regard, can anyone clarify whether reverse charge is also applicable on procurement of agriculture produce from farmers.