Under section 9 (3)

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when servie provider is registered person and service receiver is not registered person than reverse charge shall be applied or not.
Replies (4)
yes, reverse charge applied
it depend on nature of service
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.
@ Hastik Virani

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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