GST Act Section 9(3) and Section 9(4) reg

1.
sec 9(3) : RCM applicable based on the said sec also notified it's Goods and Services. You can find out the details of transactions...

***sec 9(4) : It's applicable to registered dealer who is purchased from unregistered dealer then RD will be pay Tax under RCM basis as per goods or Services rate of Tax. (Except sec 9(3) related activities)

2. Yes... In both sec tax payable by recipient...



***sec 9(4) is suspended in current scenario

section 9(3) services are notifed by the notification 13/2017 CT (r), ie GTA ,Advocates,Director of co., Insurance agent , photographer, music composer Services etc
Notification 43/2017 CT (r) purchase Raw cotton Agriculturist also fall under 9(3)

And

Section 9(4) ,.. notification 8/2017 CT (r) inward supplies from URD

Well explained Pankaj sir and Raja sir....