Is RCM applicable on waste paper purchases from unregistered dealers by waste paper dealer for FY 2018-19?

Reply—No, Provision of section 9(4) of CGST Act, i.e. Reverse charge mechanism in case of purchases made from unregistered person (amount more than Rs. 5000/-) was operative upto 12.10.2017. As per notification No. 38/2017 CT (Rate) dated 13-10-2017, all supplies from unregistered person are exempted without any threshold limit. 

The subsequent Notifications no. 22/2018-Central Tax (Rate) dated 06-08-2018 has extended the exemption from tax liable under the reverse charge basis under section 9(4) till 30-09 2019. This notification has been rescinded by CBIC.

Provision of RCM wrere not applicable on purchase of waste paper from unregistered person