query regarding reverse charge mechanism in gst

all services provide by govt. RCM would apply except following-

a. Renting of immovable property

b. Services provided by the department of pist by way of speed post express parcel post life insurance and agency services to a person other than govt

c. Services in relation to an aircraft or vessel inside or outside the precints of a port or an airport

d.Transport of goods or passanger

on above 4 services NCM would apply.

RCM on supply of goods have been excluded for ca final may 18 exam.