Applicability of section 9(4)- RCM on purchases from unregistered persons

CBIC has been rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

w.e.f 01.02.2019, section 9(4) to be applicable only for specified class of registered persons; Original section omitted for trade facilitation and substituted with amended section

The class of persons to whom section 9(4) applicable yet to be notified