What is the Final Status of GTA in GST?

There was a recent Article which explains the GST levy on GST in easy terms., It goes like

"There is so much hullabaloo about the applicability of Goods and Service Tax on freight charges paid to the Goods Transport Agency (GTA). Is chargeability of tax on the freight charges a new concept? To my mind, certainly not. This service, i.e, 'the taxable services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight' is the person liable to pay Service Tax on Reverse Charge Mechanism (for brevity, hereinafter referred to as RCM), was also prevalent in the erstwhile Service Tax Law. On the same grounds and on the same footings this service is also made taxable in the current regime, i.e, GST regime but widening the scope of its taxability. How, let us analyze. The biggest change that has occurred in the current regime of GST with regard to the freight charges vis-à-vis the erstwhile Service Tax Law is that in the erstwhile law the Sole proprietors (For brevity, hereinafter referred to as SP), HUF and BOI were not liable to pay Service Tax on RCM basis on the freight expenses incurred by them, whether registered or not, provided they were not registered under the Excise Law. But in the Current Regime, i.e, under the GST law, besides other specific entities, all such entities i.e, the SP, HUF and BOI, if registered under the GST regime and incur the Freight expenses to the GTA in their books of accounts are liable to pay GST to the Government by virtue of RCM under GST regime (Notification No. 13/2017-Central Tax Rate, Entry No. 1). Hence, the scope of taxability of GST on freight charges is expanded, broadened and widened, covering entirely the whole gamut of the GST registered persons. Now, the question that needs to be answered is, are all freight charges incurred subject to tax under GST regime? Are there any exemptions to it? What is the rate of tax that needs to be paid? Can the Input Tax Credit for the tax so paid be claimed and so on? Before answering to all such questions let us understand what the law speaks about the taxability of GST on the freight expenses incurred by the business persons. Sec 9(3) of the CGST Act, 2017 and Sec 5(3) of the IGST Act, 2013 states that the Government may specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both. There are two such notifications that has been notified by the Government on the recommendations of the Council so far, where in the GST is to be paid by the Recipient on the supply of such goods or services or both on which tax is to be paid on RCM basis. a) Notification No. 4/2017-Central Tax Rate dated 28th June, 2017, which specifies the list of GOODS on which GST is to be paid by the recipient on purchase of such Goods. b) Notification No. 13/2017-Central Tax Rate dated 28th June, 2017, specifies the list of such SERVICES on which GST is to be paid by the recipient on purchases of such Service. Entry No. 1 of Notification No. 13/2017-Central Tax Rate dated 28th June, 2017 states that the whole of Central Tax leviable under sec 9 of the CGST Act, 2017 shall be paid on reverse charge basis by the recipient of the supply of service by a Goods Transport Agency (GTA) in respect of transportation of Goods by road to: (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; (g) any casual taxable person Further, Explanation (a) to the said notification states that the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification Hence, it can be concluded that only all the above categories of recipients who pay freight to the GTA are subject to payment of GST on RCM basis on freight and all other categories are exempt from the provision of RCM on freight. Who are other recipients that are exempted? To my mind, such other recipients would be: a) Unregistered SP, HUF and BOI b) Non Resident Taxable Person. In such cases it is the Goods Transport Agency who will be liable to pay GST on forward charge basis. Now the question arises that are all freight expenses incurred to the GTA subject to charge on RCM basis. Let us further understand this concept. The notification as aforementioned says that only the supply of service by a Goods Transport Agency (GTA) in respect of transportation of Goods by road is subject to payment of GST on RCM basis. Hence, it becomes very pertinent to understand who is a 'Goods Transport Agency'."