items under RCM

The liability under RCM is as follows:

1. Specified services - GST needs to be paid under RCM irrespective of registration status of supplier - refer notification 13/2017-CGST (R) - 

https://www.cbic.gov.in/resources//htdocs-cbec/gst/13-Reverse_Charge-CGST.pdf;jsessionid=03C451B683FA5843B4DFAE5B8876FFCA

2. On procurements from unregistered supplier - Is not in effect at present except of few supplies like cashew nut,tobacco purchase from agriculturists etc.