Purchasing sweeping material and tea from unregistered dealer so, RCM applicable or not?

Hi,if i purchased sweeping material for company and tea for staff from unregistered dealer. Plz let me know, RCM applicable or not. If yes, ITC available or not

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If you purchased from unregistered dealer than you have to pay under RCM. ITC is available except ITC of food and beverages.

Answered on June 26, 2017.
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