Rent-A-Cab scheme operartor

For Car rental service, there was abatement @ 60 %, corporate customers were not charged as they were paying service tax under RCM. The service provider was not allowed cenvat credit on other services availed by him. What is the position under GST? Is it to be charged as CGST only ? or CGST + SGST ? Rate is 5 %. Is input credit available for GST paid on other services to vendors of goods (eg Stationery) and to service providers (eg telephone bills)?