Question ID : 40740

RCM under Section 9(4)

In view of section 9(4) of CGST Act, RCM is applicable only in case of receipt of supply of goods or/and services by a registered person from unregistered supplier, in respect of specified categories of goods or services as may be notified by Government and as per notifications issued u/s. 9(4) RCM under Real Estate Sector and Renting of Motor Vehicle is applicable. Is RCM on purchase of Dress Material, payment of rent / brokearage, etc. from unregistered supplier applicable? If yes under what notification?