Rcm applicability

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In 28th GST council meeting held on 21/07/2018, it is recommended that 'RCM on receipt of supplies from Unregistered suppliers, to be applicable to only specified goods as notified by Council".

Can anyone list out specified goods? Also, as per the notification 12/2018-Central Tax (Rate) ,dt. 29-06-2018, RCM is suspended till 30.09.2018. What is the implication of 28th council meeting recommendation w.r.t.this notification.

Replies (3)
Transportation, advocates bills will continue to attract RCM
Provision  of section 9(4)- liability of GST under reverse charge on inward supply from unregistered has only been deffered till 30th Sep 2018.but Services covered under section 9(3) ie GTA, Advocate Services when avail , the RCM has to be done .
Only the Provision of SECTION 9(4) have been suspended by the GST Council till 30.09.2019.

SECTION 9(3) i.e. NOTIFIED CASES is still applicable and has not been deferred by the Council.

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