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Pankaj Rawat (GST Practitioner) 23 October 2019
RCM is applicable Only if Following condition Fulfilled .:
1. Recepient is Body Corporate
2. Supplier is not Body corporate.
3. ,Supplier has Opted the scheme of 5% (without ITC ) refer Notification 11/2017 CT (R)
So RCM is applicable only if all the above conditions is fulfilled
(Refer Notification 22/2019 CT(r))