Transportation charges paid to other Than GTA

Bharatheesh T Nayak (52 Points)

20 August 2017  
dear sir,
if transportation charges paid to GTA then RCM @ 5% right? and there is no ITC right?

But what is transportation charges paid to any person other than GTA?
Whether RCM applicable? if RCM applicable then what about ITC?
Please help me