RCM on transportation

RCM on transportation is applicable provided that should be GTA.

Under GST "Reverse Charge Mechanism" treated as per the Section 9 of Sub sec 3 and 4 CGST act...

Sec 9(3) related RCM still applicable from 1st July onwards...
Sec 9(4) related RCM is suspended from 13th October to 31st March 2018. Also the Suspends extended to 30th June 2018...

The Transportation is treated under GTA services then RCM applicable as per sec 9(3)...
Other than GTA RCM not applicable and the Service is Fully Exempted...

yes, reverse charge is applicable...

its my personal opinion, if anybody have different view then views are welcome. thanks. Disclaimer: its not Professional Advice.