<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In case of unregistered dealer, recipient will pay tax on reverse charge basis. He can get the ITC provided he fulfills other conditions as mentioned in section 16 of the CGST Act, 2017.<br />
In case of purchase from composition taxable person, the composition person cannot charge any tax and hence the question of availing ITC does not arise.</span></span></p>