Reverse charge

No, reverse charge is applicable only to specificed registered persons only.
As of now only "PROMOTER" is specified by government

He is liable to pay GST under RCM method...

Section 9(4) of the CGST Act 2017 i.e. RCM on Purchase from Unregistered Dealer is now applicable only on "Specified Goods or Services" procured by "Specified Persons". This change has been made vide the CGST Amendment Act 2018.

As of now only transactions related to "REAL ESTATE SECTOR" is notified. Developer / Promoter is a notified person for RCM U/s 9(4) of the CGST Act 2017. For example if a Promoter / Developer purchases Cement from Unregistered Dealer, then the developer is required to pay tax @ 28% under RCM.

@ Shivam RC he has to pay rcm on cement only

First any activity of panchayat is not attract gst as per central government

yes, he is liable to pay gst on reverse charge basis

 

@ Tarun Kumar Sir, 80% of the Inputs must be procured from Registered Dealer, failing which you have to pay tax under RCM @ 18%. And as far as Cement is concerned, if you purchase it from URD, then you have to pay GST @ 28% under RCM basis. Note that for cement, no 80% limit is considered. Full Cement needs to be procured from a Registered Person failing which you have to pay GST under RCM method.

RCM is not applicable as per my opinion

Ok now I am confused