ITC Availability

Dear Friends,

We are giving free transportation to our company employees and our service provider given one Car(4+1), Tempo Traveller(13+1) and One Bus (55 Seating) and they given two invoices for Car & Tempo with GST rate 5% and Bus invoices GST Rate 12%.

My Question : 1. How my service provider given Two different Gst rate for same Services ( SAC 996601) is it correct?

2.  Can we avail ITC for these invoices?

Thanks in advance for your valuable replies..