If transporter is GTA and under RCM - No Itc is available If transporter is under forward charge then ITC available. If transporter services are exempt then no ITC available
GST could be availed by the transporter where he is paying GST at the rate of 12% on the GTA services. Further, once he pays at 12%, he cannot opt for 5% or RCM.
ITC will be allowed on Motorvehicles (other than conveyance ) used to transport goods from one place to another. However, this is related to other transporters. and not Goods transport Agencies(GTA).
Transporter - If transporter is GTA then if he registered as normal taxpayer (Forward Charge) then he can claim ITC otherwise No ITC (As RCM applicable, Receipt will take ITC)
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