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Renting of motor vehicles

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Supposed one taxpayer supplied a tanker to a state transport corporation by way of renting. Is it to be classified as service and if yes what is the rate of tax and sac? RCM or FCM applicable? And is he eligible to ITC Or not?
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https://docs.google.com/document/d/1pnBiclaVmIRCToEzh0vmv5jDu6UTzFPQ8t9RBXBgFVc/edit?usp=sharing

   
   
   
   
   
   


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