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Is RCM applicable on purchase of raw cotton from farmers?

Is RCM applicable on purchase of raw cotton from farmers?

Reply— Yes, as per notification no. 43/2017 (central tax rate) dated 14.11.2017, if a registered person is purchasing 'raw cotton' from an agriculturist provision of reverse charge u/s 9(3) of CGST Act will be applicable.

Posted Date: Sep 27, 2019
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