on which services RCM applicable

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Kindly refer Notification 13/2017 - Central tax (Rate), 22/2017 - Central tax (Rate) & 33/2017 - Central tax (Rate) for the list of services on which RCM is applicable.


Only Suspended the sesctions are

"Section 9(4) of the CGST Act, 2017

Section 7(4) of the UTGST Act, 2017

Section 5(4) of the IGST Act, 2017"

 

Otherwise Sec 9(3) is still applicable... please see the link. You can get some clarity

https://www.cbec.gov.in/resources//htdocs-cbec/gst/reverse-charge-mechanism-08aug2017.pdf;jsessionid=9B0B7F932DBEBC1C1A827EE1BCA2CE53
 

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