RCM for lorry other than GTA

Hi Team,

I am afraid this is a simple question but 65-70% of the business are looking for this answer, when I enquired.

Let say 'A' is business Entity in  Propriety concern under composition ( GST Number ) by person 'B' and Same person 'B' is having Truck for hire separately (Vehicle is not registered for firm A ) and 'B' he is not a GTA ( as no consignment No. is issued). Daily basis 1 or 2 trips goods movement for firm 'A' is performed on trip hire basis. 

now point here is as per Notification 12/2017 Central Tax Rate - sub heading -

"Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways" GST is exempted

Point 1 -  here Transportation party with Truck attracts no GST.

Point2 - Does sending party or the consignee is entitled to pay GST here using RCM?

Most of the small firms hires trucks or Pickup vans on road who is just a singe vechile owner and has no GTA linkup. Does these cases attract RCM for the sender party or the reciever party? 

Please kindly dont share all RCM pages from internet. vs GTA  This idle case helps lot of cases in India tax process for single truck owner vs sender party (registered )

Thanks

Krishna