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    <description>The Reverse Charge Mechanism requires notified recipients to pay tax on inward supplies; the RCM levy under section 9(3) has been operative since GST commencement. The statutory amendment replaced a general levy for supplies from unregistered suppliers with a power for the government to notify classes of registered persons who will pay RCM on specified goods or services received from unregistered suppliers, exemplified by cement being brought under RCM by notification.</description>
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