GST Input Related Query for Cab Services

This discussion addresses a query regarding GST input tax credit (ITC) for a cab service provider. The provider currently bills B2C at a 5% concessional rate and cannot claim ITC. They wish to purchase a mobile phone using their GST number to claim ITC, intending to charge 12% GST on some invoices. The advice given is that ITC on the mobile can be claimed if 12% GST is charged, but this ITC will need to be reversed if the provider switches back to the 5% GST rate for billing.