expenses covered under RCM

I want to know what expenses, goods and services are covered under reverse charge mechanism under GST regime. Especially for construction firm.
Whether labour payments (labour contracts) covered under RCM.?
Replies (2)
till 31st March it is not applicable to pay rcm
RCM applicable as per your query from 13th October 2017 to 30th June 2018.... Bcoz, this supply covered under section 9(4) of CGST act...


Note :
RCM still applicable Under Section 9(3) of CGST act related activities....

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