GST ITC Eligibility on Freight Bill to Service Recipient

Thanks for the prompt response from all the professionals. But I guess my query has been linked with the RCM provisions. I would try to reiterate my query in a more clear manner-

If a Transporter issues an Invoice/ Consignment Note at concessional rate of 5% to it's customer (customer is herein referred as service receiver), then whether in such scenario the Service Recipient can claim ITC of this 5% which is mentioned in the invoice of GTA? Kindly note- this is a pure case of Forward Charge Mechanism rather than Reverse Charge.

Yes, you can avail ITC there is no any restriction.

In my opinion it can be claimed only if appearing in 2B. Some GTAs mention GST rate in CN/Invoice But Do Not Charge the GST amount , thatmeans they do not collect GST amount. In that case it will be a case of RGM.

In my opinion it can be claimed only if appearing in 2B. Some GTAs mention GST rate in CN/Invoice But Do Not Charge the GST amount , thatmeans they do not collect GST amount. In that case it will be a case of RGM.