RCM payment : Transport

Ashu jain (Practicing) (126 Points)

08 March 2020  
If a person who availed the transport services, who was suppose to pay GST by RCM at the rate of 5 percent, paid at the rate of 12 percent by mistake.

Is he eligible to claim ITC for the whole of 12 percent (Whereas he was required to pay only 5 percent by RCM and claim ITC of 5 percent)

Thanks & Regards