Reverse charge

I think Yes...

 

Wait on Experts view....

Yes. Absolutely

but I think as per the syllabus prescribed by the institute, all the provisions of sec 9(3) of CGST Act 2017 and corresponding section in GST act 2017 that is Section 5(3) have not been made applicable for may 2018 exams. However section 9(4) and 5(4) of cgst and IGST act respectively are still applicable for may 2018 exams. In short the reverse charge mechanism that are made applicable by the central government through notifications are not proposed to be tested but reverse charge applicable on transactions with unregistered dealers is included in the syllabus.

you can refer the icai official declaration in regard to the syllabus in the site which depicts some other exclusions also such as rates, TCS, ECO, TDS etc.

Please correct me if I am wrong.

Cheers.

I thought it was other way round. Section 9(4) is not there and section 9(3) is applicable. Will confirm it and get back to you.

9(3) is not applicable.. but only for. supply of goods. Hence supply of services on which RCM is applicable it's included in the syllabus and 9(4) is in total applicable.