RCM on agritulture rent

As an LLP engaged in agricultural activities, you've taken land on lease from both registered and non-registered vendors.

The notification you're referring to is likely Notification No. 13/2017-Central Tax (Rate), which specifies the services subject to RCM.

The relevant part of the notification states that RCM is applicable on "rental services" availed of "commercial immovable property".

Here's the key point: - _Agricultural land_ is not considered "commercial immovable property" for the purpose of this notification. -

_Rental services_ for agricultural land are exempt from RCM.

However, if you're using the leased land for any non-agricultural purposes, such as construction or commercial activities, RCM might be applicable on the rental services.

To confirm: 1. Review your lease agreements to ensure they're solely for agricultural purposes.

2. Verify that the leased land is not used for any non-agricultural activities.