Gst on fixed hire charges of gta

when GTA Forward Charge @ 12% availing ITC & No RCM is to be done , infact Recepient can avail ITC for the same , As per Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017

Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC , RCM is applicable , as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017( read with notification 13/2017 CT (r)