RCM ON FREIGHT IS APPLICABLE ON REGISTRED TRANSPORTERS OR ALL FREIGHT IS UNDER RCM

if service provider is paying GST @ 12%, then service recipient need not pay on RCM basis. In any other situation, recipient needs to pay GST on RCM basis @ 5%

RCM is Applicable only on GTA service and not on GTO if you receive a transport service from GTO it is not covered under gst it is exempted but if it is from a GTA then it depends on gta type means opted for forward or reverse charges you as a service recipient have to pay gst on rcm basis if your gta service provider opted for 5%rcm reverse charge basis irrespective whether gta is registered or not registered and you fall under 7 specified categories of service recipient.