Interpretation of law

I understand as in case, you sent goods as parcel/parcels to consgnee and total reight is below Rs. 750/- or if you send large consignment in truck loaded for your consignment and freight for each truck is below Rs. 1500/- the same are exempted.

As per Rule 2(1)(d)(v) as amended, in case of Factory, Company, Corporation, society/co-op.society, C.Ex.Regd Dealer, Body Corporate or Partnership firm is consigner or consignee and pay freight to Goods Transport Agency, they are required to pay S.Tax.

GTA also eligible for SSI Threshold limit of Rs. 10 lakh wherein where S.Tax paid by receipient and other exempted service can't be accounted for. After crossing such limit, GTA has to charge, collect  S.Tax from any person other than person covered in Rule 2(1)(d)(v) as amended and pay to Govt.

Is that:

a) goods receive in single truck than SR has to pay ST above Rs.1,500

b) goods receive in multi truck than SR has to pay ST above Rs.750 for each truck

and in both the cases RCM would applicable.