Master in Accounts & high court Advocate
                
                   9442 Points
                   Joined December 2011
                
               
			  
			  
             
            
             As a composition dealer under the GST Act, you are not liable for RCM on rent paid under section 9(3) of the act. 
Reference: Notification no:12/2017 of central tax (Rate) dt:28th June,2017 as amended by notification no.3/2019 central tax act (rate) dt: 29th March,2019.profides the exemption.