RCM for GTA under Rs. 5000

The notification states that freight charges in India would be exempt from GST
If
Transport of any goods, where the gross amount charged for transportation for a consignment transported in a single carriage does not exceed Rs. 1,500.
Transport of any goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750.

“goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. This means, while others might also hire out vehicles for goods transportation, only those issuing a consignment note are considered as a GTA. Thus, a consignment note is an essential condition to be considered as a GTA.

Section 9(4) RCM is scrapped for all except Specified person (i.e promoter/developers)

As per Section 9(3) RCM for Freight inward is not applicable, if you take transport services from Non GTA Person.
If you take Transport services from GTA than RCM applicable to you if single invoice value of GTA services is more than 750/-.