D/Sir,
        I have a query that as per notification 22/2019 RCM is applicable only when 

1. non-corporate service provider provided services to a corporate service recipient
2. and service provider paying tax @ 5% and availing input credit in the same line of business.
3. my other question is if any unregistered person provided services to corporate service recipients then RCM is applicable? and corporate service receiver required to pay tax @ 5% (2.5% + 2.5%) under RCM please reply to my question