RCM exemption notification

1)  vide Notification  1/2019   dated 29/1/2019   recinds  notification 8/2017 (C.T) Rate  dated 28/6/2017 

     However  as per  CGST amendment  act  2018  , Section 9 (4) of  the CGST 2017 , original section omitted  and subtutied with  amended section  , wherein  it has been stated that ,  RCM  will  be applicable to  specify class  of registered person who make supply  of  specified  categories  goods  or services  or  both . recived form  unregistered  person w.e.f 1/2/2019 . 

2)  RCM  as pre  section 9(3)  of the CGST  act  2017  is now applicable  at present .