RENT RCM APPLICABLE FOR SALE OF EXEMPTED GOODS?

 the tenant is registered under GST and selling exempted goods. The landlord is unregistered. RCM (Reverse Charge Mechanism) is not applicable in this case, as the tenant is selling exempted goods.

Exempted goods are not subject to GST, and therefore, RCM does not apply. Section 2(47) of the CGST Act defines "exempt supply" as a supply of goods or services that is not taxable under this Act.

 Section 9(3) of the CGST Act states that the government may, by notification, specify categories of supply where the recipient shall pay tax instead of the supplier (RCM).

However, this section is not applicable in this case, as the goods are exempted.

 Section 17(2)(a) of the CGST Act states that RCM is not applicable to exempt supplies.

In summary, RCM is not applicable in this scenario, as the tenant is selling exempted goods. 

See for specific guidance on this matter, as GST laws and regulations are subject to change.