Reverse Charge in Case of GTA

Himanshu Gupta (56 Points)

15 August 2020  
Case -:
GTA has choosed 5% GST Rate with No ITC and charged Transportation Charges along with GST @ 5% from Registered Recipient.
Registered Recipient availed ITC of such 5% GST charged by GTA.
Please answer to following Questions based on aforesaid case.

Q1- Is Registered Recipient liable under reverse charge ? (GTA already charged 5% GST on Invoice)

Q2 - if Answer to Q1 is 'yes' then what will be the GST rate for Registered Recipient under reverse charge ?