RCM on Rent Paid by Composition Dealers

Yes, In case the tenant is a Composition dealer registered u/s 10, and the landlord is Unregistered, Composition dealer is required to pay under RCM. Also he cannot claim ITC on the same. It becomes the cost of establishment.

recently the GST council meeting it was decided to exclude composition tax payers from payment of RCM on commercial rent from unregistered suppliers.