gst on transportation of passenger service

exempt

GST is not to be charged here
non-ac public transport exemption

if a.c bus is used for transportation of passengers under SAC 9964 then Gst rate is 5% without ITC.but as per sec17(5) of cgst act clause (a),b(i) ITC is available for transportation of passengers.Both are contradictory.So can ITC on purchase of bus be availed used for transportation of passenger or not?

the statement seems contradictory because it is the option to go for 5%, else itc claimable but not the designated gst rate

Thanks for your comment.