Under Model GST Law Section 9(3)(c), thresh hold exemption limit is also available for supply of services by reverse charge mechanism , where services are for personal use other than for use in the course or furtherance of business. Note that exemption is available only for services under RCM and not for supply of goods, if covered by RCM. Further no threshold limit is available if services are received for business purpose. This feature was not available under present service tax law and under vat law also purchase tax is leviable from Re.1. [GST Law Note-1]