Value on which GST to be calculated under Reverse Charge for GTA services

Hello,

I have a query that a company (X ltd) is receiving GTA services for purchase of goods and paying GST under RCM. The GTA is registered and providing a Bilty to X ltd where only freight charges are mentioned for example Rs. 10,000. X is paying GST as 10000/105*5 = 476 under RCM and taking credit. Is this correct or should it had been 10000*5%=105. Please help and refer to relevant section/case study if possible.