At present, which category of Goods, Service & Expenses comes under RCM, also give an example.

Reply—Under GST Act, reverse charge is divided in Two section—

1) Section 9(3) of CGST Act — This section specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both. Refere notification no. 4/2017, Central Tax (Rate) Dated June 28, 2017 and notification No.13/2017-Central Tax (Rate) Dated June 28, 2017 amended from time to time.

2) Section 9(4) of CGST Act — Provision of section 9(4) of CGST Act, i.e. Reverse charge mechanism in case of purchases made from Unregistered person (amount more than Rs. 5000/-) was operative upto 12.10.2017. As per notification No. 38/2017 CT (Rate) dated 13-10-2017, all supplies from unregistered person are exempted without any threshold limit. 

The subsequent Notifications no. 22/2018-Central Tax (Rate) dated 06-08-2018 has extended the exemption from tax liable under the reverse charge basis under section 9(4) till 30-09 2019. This notification has been rescinded by CBIC

And as per CGST (Amendment ) Act, 2018, provision of section 9(4) has been amended and now Reverse charge is not applicable on all inward supplies received from Unregistered supplier. There are some specific services under real estate only on which RCM is applicable. Refer notification No.07/2019-Central Tax (Rate) Dated 29th March, 2019.