<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">GST on reverse charge mechanism is payable under section 9(4) of the CGST Act, 2017 only in case of purchases from unregistered suppliers. As the mine owner who is paying tax under composition scheme is registered, the recipients need not pay GST on reverse charge mechanism.</span></span></p>