TaxTMI 
TaxTMI 
Dealer exclusively deals in above 25kg prepackaged and labeled goods Viz., Rice on which GST is exempted by a circular by CBIC , such dealers receive some services like GTA,residential dwelling to a regd person, advocate fee does they liable to pay Reverse charge though the main commodity is exempt? general rule when dealing in exempt supplies RCM will not be applicable, please clarify sir.
Reverse charge on services
06 Aug 2022 
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Reverse charge: registration required where legal services are received, triggering RCM obligations and affecting other service RCM.
Compulsory registration applies to persons required to pay tax under the reverse charge mechanism; receipt of legal services from advocates by a business entity in the taxable territory necessitates registration and payment of tax under RCM. Exemption for carriage of rice under the rate notification means GTA services for rice do not by themselves trigger registration or RCM. Renting of residential dwelling attracts RCM only if the recipient is already registered or otherwise required to register. (AI Summary)
Compulsory registration applies to persons required to pay tax under the reverse charge mechanism; receipt of legal services from advocates by a business entity in the taxable territory necessitates registration and payment of tax under RCM. Exemption for carriage of rice under the rate notification means GTA services for rice do not by themselves trigger registration or RCM. Renting of residential dwelling attracts RCM only if the recipient is already registered or otherwise required to register. (AI Summary)