RCM ON TRANSPORTER INVOICE

this kind of services are covered under section 9(3) which is still applicable

Govt postponed the RCM is under section 9(4) of CGST Act related activities...

But,
Above said transaction is under sec 9(3) of CGST act. It's still applicable from 1st July 2017...

Provision  of section 9(4)- liability of GST under reverse charge on inward supply from unregistered has only been deffered till 30th Sep 2019.
but Services covered under section 9(3) ie GTA, Advocate Services when avail , the RCM has to be done .

RCM liabiliy on transportation comes under section 9(3) and it is in force.

good clarification and information