nil rated goods

Nil Rated : It is the supply of goods and services that have 0% GST.
Example: Grains, salt, jaggery etc.

Exempted : It is the supply of goods and services that does not attract GST and allows no claim on ITC.

As the Govt has prescribed few services on which GST is to be paid by Recepient & in this regard issued the Notification 13/2017 under which such services are covered & the GTA services also cover under it . So the RCM is applicable on Freight (GTA)