@ Sourabh Yes RCM is applicable its cover under 9(3) kindly Refer Notification 3/2018 CT (R) dt. 25/01/2018 Amends the notification 13/2017 CT(r) s.no.5A Services supplied by the Central Government, State
Government, Union territory or local authority by way of
renting of immovable property to a person registered
under the Central Goods and Services Tax Act, 2017
Hence RCM is applicable if the Recepient is registered.
And in addition to my above reply Business entity availing Services cover under RCM is mandatorily to get registration in GST (As per Section 24 CGST Act)
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