RCM Eligible or not.

A dealer have purchased the rough stone blocks from unregistered sources and manufacturing the stone jelly and stone powder sold to customers.
The rough block stone purchases are eligible to RCM or not under GST.
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Quick Summary
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).

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Rcm not applicable for the purchase of stones...
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RCM u/s 9(4) of the CGST Act 2017 is now applicable only for specific goods. I don't think stone is a specified goods. Cement is specified but not rough stones.

Hence RCM should not be applicable.
Thanks. pl specify the circular if any
It's Notification 7/2019 CT (R)

Applicable only when Recepient is Promotor/developer

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