This discussion addresses whether a registered dealer of used medical equipment must pay GST under Reverse Charge Mechanism (RCM) when purchasing a used MRI machine from an unregistered dealer who is a doctor. According to current GST law, specifically Section 9(4) of the CGST Act, RCM is not applicable in this scenario as a used MRI machine is not classified as 'specified goods'. Therefore, no GST is required to be paid under RCM for this transaction.
31 May 2025
Hi I am a registered dealer pf used medical equipment.i am planning to purchase a mri machine from an unregistered dealer(he is doctor ).do i have to pay gst under rcm.pls ans and reason from gst law.
31 May 2025
As of now, if you purchase a used MRI machine from an unregistered dealer (doctor), you are not required to pay GST under RCM on this transaction, as it is not specified goods under sec. 9(4) CGST act.