entry for transportation charges under GST regime

If you are a registered person, then in every case of transportation of goods, you are liable for reverse charge.

Definitely the Transporter will not have GSTIN as he is not required to get registered under GST law. In case of reverse charge, there is no need to mention GSTIN of the supplier of service not even PAN.

Accounting entries will be like this:-
Freight charges a/c Dr
To Z Transporter a/c
To TDS a/c

Tax paid under reverse charge a/c Dr
To Output GST a/c

Output GST a/c Dr
To Bank a/c

In next month claim this tax as ITC
Input GST a/c Dr
To Tax paid under reverse charge a/c

What is the rate of tax for Transporation Chages in RCM Calculation sir ?