Persons registered under Composition Scheme ( SECTION 10 of the CGST Act 2017 ) needs to pay tax out of their own pocket. No RCM applicable on purchase from Composition Scheme Dealers.
No, If regular register party purchase from composition party than RCM is not applicable Assessee under composition scheme has to discharge the tax liability on his turnover on his own account, they also can not charge GST to seller.
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