TaxTMI 
TaxTMI 
my query is-for what period RCM is payable on purchase of wood from unregistered delars for manufacturing of ply board in up sgst act 2017.further in F.Y-2022-23 RCM is payable or not.
applicabiity of RCM
13 Jan 2023 
6 Replies 
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Reverse charge mechanism: purchases of wood from unregistered suppliers are not currently subject to RCM under amended GST notifications.
RCM does not presently apply to purchases of wood from unregistered dealers for plywood manufacturing under the central Notification No.4/2017 as amended; the initial RCM obligation for purchases from unregistered persons was removed and state notifications (including UP SGST) should be checked to confirm consistent treatment. (AI Summary)
RCM does not presently apply to purchases of wood from unregistered dealers for plywood manufacturing under the central Notification No.4/2017 as amended; the initial RCM obligation for purchases from unregistered persons was removed and state notifications (including UP SGST) should be checked to confirm consistent treatment. (AI Summary)