GTA - RCM Charge

We are  registered dealer in GST, this month (Apr,21) we have purchasing Machine from Interstate registered dealer  through Interstate Transporter who is Registered under GTA.  Transporter is not charging any GST in his INVOICE for Rs. 40000. Now our question is

1. We will pay IGST under Reverse Charge Basis ? If yes then which  tax rate charged?
2. Can We take full ITC against this RCM Payment’