Brokerage Paid to Unregistered Real Estate Agent (Brokerage paid to him for his service for making available Guest House on Rent) will it be liable for gst under RCM or not. Thanks in advanve

Reply—Brokerage paid to unregistered real estate dealer is not covered under provision of section 9(4) of CGST Act. Provision of reverse charge u/s 9(4) were operative upto 13.10.2017, therefore there is no requirement o pay tax under reverse charge.