Purchases from URD persons for old gunnies

This discussion clarifies whether a GST-registered composite scheme dealer needs to apply the Reverse Charge Mechanism (RCM) when purchasing old gunny sacks from unregistered persons (URD). The consensus is that RCM is not applicable in this scenario. This is because the provisions for RCM on purchases from URDs, as amended in 2019, now only apply to specific notified goods and persons, and old gunny sacks do not fall under these specified categories.