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Transporter payment under 5000
Will GST under RCM be applicable if party is registered?
Replies (3)
First notified goods or service or both under GST act
Section 9(4) of the CGST Act 2017 has been amended vide CGST Amendment Act 2018. Now RCM is applicable only for "NOTIFIED GOODS" purchased from Unregistered Dealer.
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