RCM - claimable or not

Is it a GTA service provider (SP) or GTA service recipient (SR)??

The rates for GTA are as follows:

1. 5% under reverse charge - SP should not charge GST and ITC on his expenses is not available to SP. However, the 5% GST paid under RCM by SR can be availed as ITC by SR.

2. 12% under forward charge - SP can charge GST @ 12% to SR and can avail ITC on his expense. The 12% GST so paid by SR to SP can also be availed as ITC.

In brief:

1. SP cannot charge 5% but can only charge 12%.

2. There is no 18% GST rate in case of GTA.

3. SR is eligible for ITC in any of the cases.

4. SP is not eligible for ITC if opts for 5% under RCM by SR.

Entries can be passed accordinly..