GTA input tax credit

Why not...?

If Service Provider will be collect GST at the time of billing then Receiver can avail the ITC benifits as Per normal conditions...

But,

Logically the GTA no need to collect GST for his GTA services except any other Service.

GTA Credit.

Section 9(3) specifies that the GTA has an option to pay GST @ 12% after availing the credit of vehicles, spares, consumables, services ( insurance etc) About 5% of the GTAs ( larger ones) on the insistence of their customers have opted for this.

The large majority only indicate that 5% GST is payable by the person responsible to pay the freight. As per the law, the specified persons have to pay the GST on RCM. Once the receiver pay, he is eligible for credit. 

If GTA has also charged 5% ( not correct or required) to such specified persons it is not necessary. If he has paid then credit would be admissible to the receiver.