GTA under GST

Hi 

Let me answer this 

Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road
Goods Transport Agency (GTA)  Percentage of service tax payable by service provider  Nil , 100%  Percent of service tax payable by any person other than the service provider i.e.Receipent of Service

List of Receipent of Service 

(a) any factory registered under or governed by the Factories Act, 1948;
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in
100% any part of India;
(c) any co-operative society established by or under any law;
(d) any person registered under CGST/SGST/UTGST Act;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons.
(g) Casual taxable person

What is the itc in GTA under GST ?

What if GTA regularly pay tax and file return. In that case ITC is available to the service recepeient ?