1. GST rate on transportation of purchase is 5% (GTA), It is eligible for Input credit under RCM. If i want to pay gst 12% on GTA can i take input credit on GTA. 2) If i am charge transportation charges in sales invoice, transportation charges paid to transporter for goods supply to our party at other state. This expenditure debited to P&L a/c shall i pay GST on this transport which is paid on sales and advise gst rate.