https://www.taxtmi.com/forum/issue?id=120104 Applicability of Reverse Charge Mechanism on purchase of tendu leaves depends on supplier status: the agriculturist-specific RCM applies only when the supplier is an agriculturist. A Gram Sabha, as a local authority, is not an agriculturist and therefore that RCM entry does not apply. However, if the Gram Sabha is selling on behalf of individual collectors (principal-agent relationship) or if a notification treats supplies by a local authority as subject to RCM, reverse charge may still arise. Retain invoices and evidence of the supplier relationship. en-us Fri, 06 Jun 2025 15:46:38 +0530 Sat, 07 Jun 2025 17:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120104 Applicability of Reverse Charge Mechanism on purchase of tendu leaves depends on supplier status: the agriculturist-specific RCM applies only when the supplier is an agriculturist. A Gram Sabha, as a local authority, is not an agriculturist and therefore that RCM entry does not apply. However, if the Gram Sabha is selling on behalf of individual collectors (principal-agent relationship) or if a notification treats supplies by a local authority as subject to RCM, reverse charge may still arise. Retain invoices and evidence of the supplier relationship. Discussion-Forum GST Fri, 06 Jun 2025 15:46:38 +0530 https://www.taxtmi.com/forum/issue?id=120104