RCM on URD purchase is to be taxed under RCM

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Purchase from URD is to be taxed under RCM or not
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Not all Urd Purchase are taxable under RCM. But there are some Products say Cashew Purchase From URD is Taxable under RCM
RCM applicable applicable only on Goods or services notifyed by the GOVT .
Electric material and fittings of Plumber material is taxable under RCM
No RCM on purchases from URD except promoter (real estate) business

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