Goods Transport agency for service receipent point of view

I. the supplier of the service charges GST  @ 12% from the service recipient, the service recipient shall not be liable to pay GST under RCM; and, (ii) where the supplier of the service doesn't charge GST  @ 12% from the service recipient, the service recipient shall be liable to pay GST under RCM.Jan 7, 2020

If service recipient will pay tax on RCM @ what rate and whether he can take ITC on such rcm