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Rent bill from unregster party

This query is : Resolved 

09 March 2018 Dear Sir,
we are private ltd company , we use a flat of party for the residence of few staff of ours but the party is unregister party . His rent bill amounts to Rs71000 around .
My question is, would reverse charge be applicable on this or not ?
If not then would we take entry of that bill amount just by deducting TDS.

Pls advise

09 March 2018 As of now reverse charge is not applicable except services falling under section 9(4).


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