https://www.taxtmi.com/forum/issue?id=112368 If a recipient's inward supplies are exempt (for example certain agricultural produce), RCM does not arise solely because both supplier and recipient are unregistered; exempt status of the goods negates RCM in that transaction. Legal services, however, are not automatically exempt and must be separately examined: recent government clarification indicates legal services fall within the reverse charge framework in specified circumstances, so registration to discharge RCM depends on whether the particular supply is exempt or expressly covered by reverse charge. en-us Mon, 17 Jul 2017 12:55:29 +0530 Thu, 23 Jan 2025 15:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112368 If a recipient's inward supplies are exempt (for example certain agricultural produce), RCM does not arise solely because both supplier and recipient are unregistered; exempt status of the goods negates RCM in that transaction. Legal services, however, are not automatically exempt and must be separately examined: recent government clarification indicates legal services fall within the reverse charge framework in specified circumstances, so registration to discharge RCM depends on whether the particular supply is exempt or expressly covered by reverse charge. Discussion-Forum GST Mon, 17 Jul 2017 12:55:29 +0530 https://www.taxtmi.com/forum/issue?id=112368