Loader -RCm

I think It will not attract RCM as it is not registered under GST

Such service providers are not regarded as GTAs (unless GTA is providing integrated service of transportation, loading and unloading) and hence RCM liability would not arise in this case, as no consignment note would be issued by independent person providing loading/unloading service. Thus, no GST to be paid on RCM in this case. However, provisions of TDS u/s 194C would be attracted (i.e. you are required to deduct tax at source u/s 194C at applicable rate).