Reverse charge mechanism under gst

Reverse charge over rental of commercial property shall be applicable under GST when the service provider is unregistered under GST...... while service receiver is registered trader.....

Dear sir,

Upto Jun-2017,provisions of Reverse Charge are available in Service Tax for the services like -

• Insurance agent
• Services of a director to a company
• Manpower supply
• Goods Transport Agencies
• Non-resident service providers
• Any service involving aggregators

and there is no reverse charge mechanisms in supply of goods.

i want to know the provisions of Reverse Charge under GST .

Under GST ,Is reverse charge mechanism applies non resident service providers ????

Refer: https://tax guru.in/goods-and-service-tax/import-services-gst.H T M L 

htdocs-cbec/gst/list-of-services-under-reverse-charge-2.pdf Sr. No. 1

& htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf

As per notification 08/2017 Central Tax, a registered person in exempt from payment of tax under reverse charge sec 9 (4) if the aggregate value of Receipt of goods or services from all such unregistered person does not exceed Rs. 5000 per day. so if a registered person Receipt of goods or services two unregistered person i.e., for electrical works for Rs.4000 and for computer related works for Rs.2000 then is reverse charge applicable