RCM on certain expenses under Sec.9(3) and 9(4)

Respected All,

I am the accountant of the Petrol Pump and we have received the GST Audit Notice for the year 2020-21 were asking RCM on certain expenses under Sec.9(3) and 9(4) which are shown in P&L Account. is it RCM applicable to us ? The list of expenses are stated in notice are 1) General Expenses 2) Repairs and Maintenance 3) Conveyance charges 4) Audit Fees and 5)Sales Promotion. More over our taxable turnover is under 3% of total turnover.

Please give us, your valuable advice.