RCM ON RENT U/S 9(3)

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.

No rcm on rent, for composition dealer