When service provider is unregistered person and services recipient is registered person, then as per section 9(4) of cgst act, RCM shall apply. but it will be on specific supply and such specific supply has not defined yet.
As per Section 24 of CGST Act , Recepient availing Services cover under sec.9(3) is mandatorily required to take registration, ....but few service ie advocate, GTA provided to other than business entity is exempted.
Pls clarify the Services being provided
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