RCM on job work (stitching of readymade garments)

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garments stitching, Kaja button, washing etc., is undertaken on job work basis through unregistered units, if their service charges is more than Rs. 5000.00 what is the procedure under RCM. who is liable to pay Service Tax.
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service reciever will pay gst on RCM basis if the payment is more 5000 in a day


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