GTA RCM to be charged on all or any limit.

Hello, we all have to pay GST on GTA by RCM method. i would like to know

1) is there any cut-off limit on the transportation charges i.e is it payable on Rs 100 also or above some limit like it was in service tax regime

2) is GST on transportation payable on local tempo charges as well where the tempo owner is not issuing any LR or consignment note.

waiting for your clarification,

best wishes
roshan kewalramani