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Pankaj Rawat (GST Practitioner) 19 November 2019
As per Amendment Act 31, 2018 , it's being amended that , the govt will specify the class of person & category of goods or services on which the RCM will be applicable .
So in regard this Notification 7/2019 CT (R) issued on 29/3/2019 , specifying the Class of Person ie Promotor/Developer on which 9(4) is applicable (Subject to conditions specified therein)
So, as of today it's applicable on the Promotor/Developer