RCM applicability

GTA RCM u/s 9(3) @ 5%

whether itc is applicable ? for 5%

GTA cannot take ITC in such case. But the recipient of service, who is paying RCM tax, can take input of the same.

If service is taken from a GTA who have not opted to pay GST under FORWARD CHARGE, then the Registered Recipient needs to pay GST under REVERSE CHARGE @ 5% and take Input Tax Credit ( ITC ) thereon. The GTA will not be able to claim any ITC. The GTA will issue a Payment Voucher and you will need to make a Self Invoice.

However if the GTA is Registered, then the GTA needs to collect GST @ 12% from the recipient and deposit it with the Government and the benefit of ITC is also allowed.

Warm Regards.