Sir,
Any Commodity (Chillies) Purchase From Farmers/ URD. Then RCM Is Applicable.
Gopala Krishna (285 Points)
12 May 2019
Swami Ayyappa Nuli
(TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER)
(1372 Points)
Replied 12 May 2019
Reverse charge under G.S.T attracts u/s.9(3) & 9(4). The following notifications prescribes situations where R.C.M applies in case goods bought from "Agriculturist" u/s.9(3).
Notification No.4/2017-Central Tax (Rate), New Delhi, the 28th June, 2017. Cashew nuts (not shelled or peeled), Bidi wrapper leaves (Tendu leaves), Tobacco leaves and Notification No. 43/2017-Central Tax (Rate), New Delhi, the 14th November, 2017 - Raw cotton (kapas)
Section 9(4) - Goods bought from unregistered dealer by registered person postponed till 30.09.2019. Applicable from 01.10.2019. (Indeed, C.G.S.T (Amendment) Act, 2018 provides for R.C.M u/s.9(4) for specified supplies only)
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