RCM Applicability on Raw Cotton Purchase from Registered Kacha Arhtia vs. Agriculturist

In re Bansal Industries (GST AAR Punjab) Whether purchase of raw cotton from Kacha Arhtia who is registered dealer constitutes a purchase from agriculturist so as to attract liability under Reverse charge mechanism in view of Section 9(3) of CGST/PGST Act,2017? AAR held that the applicant is liable to pay GST under reverse charge basis being a registered person in terms of Notification No. 13/2017-Central Tax (Rate) dated 28th June 2017 as amended vide Notification No. 43/2017-Central Tax (Rate) New Delhi, the 14th November, 2017 and not the Kacha Arhtia. Also Read AAAR Order: GST under RCM w...