Gst itc

Related party can take credit of above transaction.

If you refer second proviso to section 16, it is mentioned that if recipient don't make payment within 180 days to supplier.. recipient is not eligible to take ITC.
so it means that A person receiving goods or services without consideration should not b eligible for ITC.

But ..
EXCEPTION to this proviso mentioned as under:

Condition of payment in 180 days doesn't apply in following situation:
(I) supplies made under RCM
(ii) Deemed supplies without consideration as specified in Schedule I.

That means...
Related or Distinct person can take ITC.