rcm 5% on transportation

no if we pay 12% then we can claim ITC .

You can claim ITC on payment of GST @ 5% under RCM on GTA services.

tell me reason with itc and non itc with circular

Service receiver can always avail ITC on GST paid under RCM.
Rule of with itc and without itc applicableIf GTA pays GST,

GTA has 2 options-

12% GST with ITC *

OR

5% GST with no ITC*

However, the GTA has to opt at the beginning of financial year.

*As per Notification No. 20/2017-Central Tax (Rate) 22nd August, 2017

thanks but some body said cannot so how

Originally posted by : Prakash Chauhan
	thanks but some body said cannot so how

ITC is always available to receipient of Transport services irrespective of tax rate applied i.e. 5% or 12%.

It is the Transporter who cannot take ITC on his business expenses if he applies 5%.