whether sec 9(3) is attracted to composition dealer as that sec amended as applicable to notified goods and for notified persons? whether purchases from unregistered supplier by composition dealer attracts tax?
Yes, section 9(3) attract to comp. scheme but Section 10 doesn't overrule section 9(3) & 9(4). yes; if supplier is unregistered then also RCM apply in composition scheme and tax is to be paid by recipient.