Commissioned earned by Insurance Agent

CBEC has clarified Insurance agent as service provider & Insurance company as recepient of service.

GST on commission to the agent is payable by the recepient i.e. Insurance company.

However, the provisions of section 9 (4) were deferred till 31.3.18 vide notification no.38/2017 dtd 13.10.17

Does it mean that during the period RCM provisions remained deferred, neither the Agent nor the Company is liable to pay GST particularly if the Agent is unregisterd.

Is the Insurance co. justified in deducting the JST @ 18% from the amount of commission or it would be voilative of the law i.e. GST Act.