Actually, The gas agencies delivered the cylinder their business deal. Delivery boy his employee. Also the Agency delivered gas using his employee like Delivery boy/mab and Driver also helpers or anybody. They all are employee. Then How is to taxable for the employee related...?
So, In my view RCM can't applicable for the delivery boy. They give salary for delivery works to delivery boy, They give salatlry for admin works to admin boy. It's not delivery charges....
In case they any other modes like contract based out of employee category then it ll be booked delivery charges. After the deal it's under RCM....