If the composition scheme dealer has opted Rule 32 (5) of CGST act, 2017 for the valuation of outward supplies of such second hand goods received from unregistered supplier and is not availing the ITC on inward supply, which he even otherwise cannot avail, then as per CGST notification no. 10/2017 - Central Rate dtd. 28-06-2017, No reverse charge u/s 9(4) is applicable.
Also refer Advance Ruling No. KAR ADRG 15/2020 dt. 23/03/2020
If the composition scheme dealer has opted Rule 32 (5) of CGST act, 2017 for the valuation of outward supplies of such second hand goods received from unregistered supplier and is not availing the ITC on inward supply, which he even otherwise cannot avail, then as per CGST notification no. 10/2017 - Central Rate dtd. 28-06-2017, No reverse charge u/s 9(4) is applicable.
Also refer Advance Ruling No. KAR ADRG 15/2020 dt. 23/03/2020
M/s Attica Gold Pvt. Limited (GST AAR Karnataka).