RCM applicability?

RCM is covered in section 9(3) (4) and (5) please read Notifiacation for detailed information.

https://www.cbic.gov.in/htdocs-cbec/gst/central-tax-rate-notfns-2017

Initially it was suspended till Sep 2019 . At present 9(4) is not applicable to any one . Notification no. 2/2019 C.T dated 29th January 2019 notifies the CGST Amendment Act 2018 w.e.f. 01st February 2019 wherein the section 9(4) of CGST Act has been amended It is applicable only to selected categories of registered persons & Goods and services which has to be notified by the Government. So until the same is being notified the provisions will not get effective.