Rcm on unregistered GTA

Yes... Rcm applicable for Service received from GTA if GTA is registered or Unregistered...

Only services provided by a GTA are taxable under GST. ... The GTA service supplier is not entitled to take ITC on input services availed by him if tax is being charged @ 5% (2.5% CGST + 2.5% SGST). In case the GTA service supplier hires any means of transport to provide his output service, no GST is payable on such inputs

GTA service to GTA then Gst not applicable...

Agree with @ surjeet Negi