ITC ON RCM if supply both taxable and non table item

I am supplier of taxable and non taxable item under GST act .I also paid GST on transportation of goods under RCM.whether I am eligible to take input on 100% tax paid on RCM
Replies (6)
yes you can take gst credit for rcm paid for taxable goods transportation
Pls can u quote section or Rule no. For better understanding.. Thnku in advance
1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per  Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017 
As u mentioned in , ITC available only on transportation of GST taxable goods
As in my Opinion :It is clear that by virtue of Rule 36(1) Invoice (Self Invoice) raised by the recipient is the eligible document for claiming credit of tax paid under RCM .....But as in your case you are also supplying Non Taxable goods .
Hence the credit will be admissible only by computing As per Rule 42 Of CGST Act
In Additiin to my above reply if the transportation charges are paid exclusively for taxable item you can claim 100% ITC on its RCM Else If not, then proportionate credit shall be allowed

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