1.Brokerage paid to unregistered Real estate agent is liable for gst under rcm or not. 2. Rent paid to Unregistered dealer is liable for rcm under rcm or not

Reply—Brokerage paid to unregistered real estate agent and rent paid to unregistered dealer, both services do not come under provision of reverse charge. Notification no. 07/2019 Central Tax (Rate) dated 29.03.2019 covers specific supplies received from unregistered persons by specific recipients, effective from 01.04.2019 on which provision of reverse charge (section 9(4) of CGST Act) is applicable.