rcm on courier charge

As far as I know, courier services under forward charge at 18%. So no RCM.

What if courier company is unregistered and parcel delivered by road??

Say, you received a courier receipt of Rs. 2000 from "ABC Couriers" who is unregistered, for local delivery of a parcel (by road).

Now, will you treat this under Courier Services (SAC 996812 @ 18%) and not subject to reverse charge,  OR,

will you treat this as GTA service (SAC 996511) and pay GST at 5% under reverse charge ?

If the courier service provider gives you the consignment note and charging gst less than 12% then ofcourse rcm will applicable subject to exemption list provided in cgst act