ITC on 5%

Rate of GST on transportation is 12%.

If you pay 5% on RCM basis then you can claim ITC.

ITC allowable only for service recepient, transporter may not allow to take ITC.

If company is not GTA , & registered the recepient of service can take the input for the same

(can a company who charge 5% gst on their transportation services avail ITC ??)
If company charge transportation charges in their Sales Invoice then GST applicable as per the principal supplies rate which is highest rate of GST...

In case company will separately charged the transport charges then it's exempt supply no need to charge GST...

Yes this what Raja sir explain is correct

Why GST @ 5% charged ???