The reverse charge mechanism (RCM) is applicable for specific services or goods notified under the GST Act. Reverse charge is a mechanism where the recipient of the goods or services is liable to pay Goods and Services Tax (GST) instead of the supplier, but both the supplier and recipient must report RCM supplies. Please refer the below mentioned article to know more about the RCM in GST.
Exemption from Reverse Charge to Persons Under GST Composition Scheme : Exemption from Reverse Charge for GST Composition Scheme: Eligibility, Conditions & Compliance