RCM on construction work

1. A pvt ltd co of road, building is a business of construction. They have receives bill of labor from some unregistered person because RCM applicable or not?
2. businesses promotion exp rcm applicable or not?

Thanks advance
Replies (1)
Please refer Notification No.13/2017 Central Tax for RCM services.
How ever the services mentioned by you are not covered under Reverse Charge.

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