Reverse charge is applicable

No. Reverse Charge is not Applicable for Purchases from Unregistered Dealers from 01st February 2019.

Amended Section 9(4) effective from 01-02-2019 read as follows:

“Section 9(4). The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both

So Till the date there is no specify either service or person so Now RCM is not applicable..

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