ITC for RCM paid on freight

Yes, you can claim ITC by paying under RCM on freight @ 5%. 

But the notification states that no ITC can be claimed when tax is paid @ 5%. Also when the 2A is generated for the whole year in GSTR 9, those invoices which attract RCM the 2A summary shows that ITC cannot be claimed. So could you clarify this. 

Please read that notification from the view point of service provider and not as a service receiver paying RCM.

you have to raise invoice ie RCM invoice while paying gst under reverse charge. ITC is required to be claimed against that RCM invoice and not against the Invoice of service provider as shown in GSTR 2A.

hope this is clear to you.