Applicability of RCM

*Provision under GST*
1. Service provided by Goods transport agency by way of transport in a goods carriage of milk, salt and food grain, pulses and rice is exempt

2. GTA services is covered under RCM

*Situation*: I have purchased above items for my business

*Question*: Do I have to pay tax under RCM or is it exempt ?

*My opinion*: It is exempt for service provider i.e. Goods Transport agency and recipient will pay GST under RCM

Please share your valuable suggestions

Thanks in advance