RCM charges on purchase

This discussion clarifies whether a composition dealer is liable to pay tax on a reverse charge basis when purchasing from an unregistered person. It's confirmed that Section 9(4) of the GST law, which deals with RCM on inward supplies from unregistered persons, primarily applies to promoters and developers in the construction business, not traders. Relevant notifications like 7/2019 and 24/2019 (CT rate) are referenced for further details.