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Pankaj Rawat (GST Practitioner) 14 December 2019
Yes , .......as per Notification 22/2019 CT (R)
If tax operator is Proprietary Firm & Services being provided to Body Corporate . The Body corporate is liable to do RCM , hence The Tax operator is not required to charge GST on bill.
Note : It's applicable only :
when Supplier is Individual.
Supplier is paying tax 5% on FC
Receptient is Body Corporate