Please refer these sections and Consider which under RCM and Which Not under RCM ......
The CBEC has notified suspension of Reverse Charge Mechanism (RCM) till 31 March 2018ย under - Section 9(4) of the CGST Act, 2017... Section 7(4) of the UTGST Act, 2017... Section 5(4) of the IGST Act, 2017...
These following sections are still applicable
no change on reverse charge provisions under -
Section 9(3) of CGST/ SGST Acts... Section 7(3) of UTGST Act... Section 5(3) of the IGST Act... These are relating to GTA, Legal Services provided by an Advocate, etc.