ITC eligibilty - paid by recipient on transportation of goods

This discussion clarifies whether businesses can claim Input Tax Credit (ITC) when paying 5% GST on transportation of goods by a Goods Transport Agency (GTA) under the Reverse Charge Mechanism (RCM). The consensus is that ITC is indeed claimable for the recipient when the 5% GST is paid directly to the government under RCM. This applies even if the GTA is registered and the recipient is a registered dealer.