31 May 2019
RCM is not applicable as the provision u/s section 9(4) of CGST Act, 2017 has been deferred till 30th September, 2019 vide Notification No. 22/2018-Central Tax. dated 6-8-2018.
But there is Specified Supplies where RCM is applicable is given u/s 9(3) of CGST Act, 2017 notified vide Notification No. 4/2017-C.T. (Rate), dated 28-6-2017.
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