RCM section 9(4)

Freight

Freight, i.e. GTA services are covered under Section 9(3).

9(4) - presently real estate sector has been classified for discharging liability on URD purchases and cement purchases based on certain conditions as per notification - 07/2019-Central Tax (rate)

In Addition to Reply by CA Akshay :
As per Notification 7/2019 CT (R) , Minimum 80% procurements of Input(goods) /Input Services from Registered dealer else on short fall the RCM is applicable. But after that Notification 24/2019 CT (R) being issued the limit of 80% on cement done to 100%

Notification 7/2019 CT (r) also includes capital goods (100% procurement from Registered dealer else RCM applicable)

In short For Cement & Capital Goods the minimum limit is 100%