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Section 9(4) reverse charge

Ajnas (Student) (844 Points)

22 June 2020

in present section 9(4) reverse charge is applicable on which area?

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 23 June 2020

As per Notification 7/2019 CT (R)
Promotors/Developer availing Goods & Service from Unregistered Person is under RCM .
The 80% procurement of Input (Goods) ,Input Services other than capital goods & cement shall be from registered person & any short fall need to be paid by Promotor/Developer under RCM.

Note : Capital Goods & cement must be procured 100% from Registered dealer , any short fall need be paid under RCM.
procurement of 100% cement is effective from 1/10/2019 vide Notification 24/2019 CT (r)