TaxTMI 
TaxTMI 
we are paying RCM on GTA services @ 5% on Raw materials and trading goods we are selling goods and paying GST @5% we are eligibile for ITC for GST paid on GTA ?.
ELIGILIBILITY OF ITC ON GST PAID ON GTA BY END USER @5 %
30 May 2020 
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ITC entitlement on GTA RCM payments available to recipients, subject to statutory input restrictions and prescribed procedural compliance.
Recipients may claim Input Tax Credit for GST paid under reverse charge on Goods Transport Agency services, provided they comply with statutory input restrictions and prescribed procedures. If the GTA charges and deposits tax on its outward supply at the higher rate, recipients may claim ITC in the normal course. The notification's restriction that the supplier has not taken input credit applies to the supplier and does not prevent the recipient from availing ITC under RCM. (AI Summary)
Recipients may claim Input Tax Credit for GST paid under reverse charge on Goods Transport Agency services, provided they comply with statutory input restrictions and prescribed procedures. If the GTA charges and deposits tax on its outward supply at the higher rate, recipients may claim ITC in the normal course. The notification's restriction that the supplier has not taken input credit applies to the supplier and does not prevent the recipient from availing ITC under RCM. (AI Summary)