Regsitered Person

This discussion addresses whether a registered person needs to pay HST on Reverse Charge Mechanism (RCM) when purchasing goods, specifically tobacco leaves, from an unregistered person. While Section 9(4) of the CGST Act suggests RCM applies, the applicability can differ, potentially meaning no HST liability for the registered buyer. Further clarification may involve referring to Section 9(3) of the CGST Act and Section 5(3) of the IGST Act.