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RCM under GST

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Hello All,

If an Unregistered Individual is providing Car for hire to a registered corporate entity or partnership firm or an individual,  than does the RCM is applicable and if yes than how much rate is applicable?

 

Replies (3)
No RCM applicable

Can anyone suggest on this query 

Amendend Circular Specifies supplier as  Any person, other than a body corporate who supplies the service to a body corporate and  does not issue an invoice charging central tax at the rate of 6 percent to the service recipient

Here supplier can be any person not only a registered person as specified by the circular, hence RCM will be applicable even Supplier is unregistered, 

Kindly note: Clarification with respect to the same is still awaited.


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