1.RCM section 9 (3) of cgst act is applicable legal service ,GTA,Director expense other than salary
2. RCM section 9(4) of cgst act is postponed up to 31/03/18 who is having Registered under GST regime if they can do business with unregistered dealer then registered dealer needs to be paid RCM but now its not applicable from 13/10/17 to 31/03/18
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