Input tax credit on hire

trucks given on hire to GTA are exempt from GST
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Quick Summary
Services involving the hire of trucks to a Goods Transport Agency (GTA) are exempt from GST. This exemption is covered under entry no. 22 of Notification no. 12/2017-Central Tax (Rate). Therefore, input tax credit on such truck hires is generally not applicable due to the exemption.

Yes
Services by way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate) dated 28th June, 2017.
Yes, same is exempted

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