This for Farmer, transporter and any other business which supply taxbale goods and services but the liability of tax is not on their hand but on receipts hand in form of RCM such supplier need not required to take registration
The Taxpayer cover under Section 9(3) ie GTA, Lawyer Etc. are Not liable to obtain registeration until their outward supplies are completely liable under RCM Hence if they provides services which are Not liable under RCM , they have take registration.