Plz explain rcm in case of goods transport agency

Notification No 13/ 2017 states that the whole of GST leviable on under section 9 of CGST Act 2017, shall be paid on reverse charge basis by the recipient of supply of services by a goods transport agency (GTA) in respect of transportation of goods by road to:
1. any Factory registered under or governed by the Factories Act, 1948
2. any Registered Society
3. any Co-Operative Society established by or under any law; or
4. Any Company
5. any Partnership Firm.
6. Association of person.
7. any GST registered person.
So, if the GTA services are provided to person mentioned above (a-g), the recipient of the such GTA services would be liable pay GST on Reverse Charge basis

Notified services under RCM under section 9(3). In the case of GTA, supplier of service is GTA who has not paid IGST @ 12%. The Recipient of service:Any factory, society, co-operative society, registered person, body corporate, partnership firm, casual taxable person located in the taxable territory.

As per Notification 13/2017 CT : GTA Services are covered under RCM (Section 9(3) , Recepeint is liable to deposit tax on RCM.

As per 5/2017 CT : GTA is not liable to obtain Registration unless the Recepeint is depositing the tax on RCM for the same.

As per Notification 20/2017 CT , GTA can opt to pay tax on FC @ 12%& can avail ITC on his inward supply.
Means if GTA is charging 12% GST on bill then Receptient not required to do RCM , infact can claim ITC for the same.