RCM Eligible or not.

This discussion explores the applicability of Reverse Charge Mechanism (RCM) under GST for dealers purchasing rough stone blocks from unregistered sources. While RCM is generally not applicable to stones, especially under Section 9(4) of the CGST Act which now has specific goods listed, clarification is sought regarding any relevant circulars or notifications. The consensus leans towards RCM not being applicable unless the recipient is a promoter/developer as per Notification 7/2019 CT (R).