A registered person having godwon on rent from a unRegistred person so he is lible to pay gst on RCM basis as the owner of property is unRegistred person ??
As per my view, renting doesn't come under rcm when received from registered supplier, but as per section 9(4), when an unregistered person is supplying any goods or services to a registered person , the liability to pay gst shifts on registered person.The provisions of the act will applicable to the recipient as if he is the supplier of goods and services.
Yes agree with Mr. Raja Ji In term of Notification 38/2017 CT (R) , DTD. 13/10/2017 , The section 9(4), was Rescinded till Notification 7/2019 CT (r) which is effective from 1/2/2019 & Applicable only on Promotor/Developer.
So as of today it's Applicable only on Promotor/Developer