Above purchase not comes under section 9(3) of CGST act 2017 and section 9(4) deferred till notification issued by department. Hence no rcm liabilities aries and no input claim
Section 9(4) of the CGST Act 2017 i.e. REVERSE CHARGE MECHANISM ( RCM ) is now applicable only on specified goods. Hand Sanitizer and Mask is not a specified product yet. Therefore, RCM not applicable.
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