Input Credit on GST

tax payment for RCM has been deferred for some time... 2nd thing you have to see whether it S 5% bill or 12%. ITC is available only on 12% bill...

Dear Chandra,

Yes you are liable for GST under RCM @ 5% and you are eligible to take input credit of same if it is used in course pf business.

If you are registered under GST then Pay tax under RCM basis and You can avail the benefit of ITC...

you can avail ITC ... not matter its 5% or 12% ...
cause 12% invoice trnasport charge in RAIL freight ... you can avail ITC

GTA may have charged you 5 or 12 tax on the invoice. If they have charged you 12 , you can take credit of the same. However if they have charged you 5 then you are liable to pay tax on reverse charge basis, for which you can take the credit and you are also eligible to take credit on the 5 tax charged by him on forward charge basis.