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    <title>Is GST to be payable on RCM, if registeresd person purchases from unregistered person.</title>
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    <description>The Reverse Charge Mechanism does not automatically apply to purchases from unregistered persons; RCM arises only for supplies expressly notified by law or notifications, which limit liability to specified goods, services and classes of suppliers. In practice the provision operates for notified supplies such as residential construction contracts taxed at the concessional net rate, with proposals to add mentha oil, and otherwise a registered purchaser has no general RCM obligation for purchases from unregistered vendors.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=117509</link>
      <description>The Reverse Charge Mechanism does not automatically apply to purchases from unregistered persons; RCM arises only for supplies expressly notified by law or notifications, which limit liability to specified goods, services and classes of suppliers. In practice the provision operates for notified supplies such as residential construction contracts taxed at the concessional net rate, with proposals to add mentha oil, and otherwise a registered purchaser has no general RCM obligation for purchases from unregistered vendors.</description>
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