This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on goods transported by truck. The consensus is that RCM is generally not applicable to exempt or non-taxable supplies. Therefore, RCM should not be paid on such types of supply.
RCM is only applicable supply goods are service tax supply one applicable RCM in case exempt and specified non taxable supply there for not paid RCM any supply above of type of supply