my doubt is because in the schedule of Service GST rates they have mentioned in sl no 3 Service of Goods transport agency (GTA ) in relation to transportation of goods would be 5% GST rate - NO ITC.
Also this service is covered under RCM when they have mentioned "NO ITC" - whether the GST is paid by service provider or by service receiver under RCM, in both cases it is not eligible for input credit
i think my understanding is incorrect based on your comment, but still like your advice
CAclubindia
