Question18: As per 26th gst meeting held on 10.03.2018, RCM liability deferred upto 01.07.18.
This is for RCM under sec.9(3) and sec.9(4) both OR for only sec.9(3)

Answer Presently Reverse charge on supplies from unregistered person under section 9(4) of the CGST Act, 2017 has been exempted till 31.03.2017. According to recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March, 2018 the liability to pay tax on reverse charge basis has been deferred till 30.06.2018.
Thus this exemption is for Reverse charge under section 9(4) which has been deferred till30.06.2018. (Reply dt. 14/3/2018)