RCM applicability of purchase of Railings Grills & repairs from URD supplier

To determine if RCM is applicable in this scenario, we need to consider the following factors:

1.Nature of the transaction: The transaction involves the purchase of goods (grills and railings) and services (labour) for repairs and maintenance of premises.

2.Supplier's status: The receipient (buyer) is a trader, but not trading in the items purchased (grills,railings, and labour).

So RCM is not applicable on the purchases of grills, railings, and labour from an unregistered dealer for repairs and maintenance of premises.