Question87: We have paid 5% GST under RCM on freight paid and we are service receiver.
So can we credit taken for this GST'

Answer The definition of " Input tax credit" and "Input tax credit" under Section 2 of GST law is reproduced below:-

SECTION 2 OF CGST ACT

(63) 'input tax credit' means the credit of input tax;

(62)'input tax' in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes'

(a) the integrated goods and services tax charged on import of goods;

(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;

(c) the tax payable under the provisions of sub-section (3) and (4) of section 5 of the Integrated Goods and Services Tax Act;

(d) the tax payable under the provisions of sub-section (3) and sub-section (4) of section 9 of the respective State Goods and Services Tax Act; or

(e) the tax payable under the provisions of sub-section (3) and sub-section (4) of section 7 of the Union Territory Goods and Services Tax Act,

but does not include the tax paid under the composition levy;

As above definition of Input tax also includes tax paid under reverse charge, Thus you can claim credit on tax paid under reverse charge.

If you have a doubt that rate of 5 % in GTA service is applicable only with the condition that No iTC is available .
So Please note that according to notification no. 11/2017- CT / Notification No. 08/2017- Integrated Tax (Rate),dt. 28-06-2017 GTA service is taxable @ 5% subject to condition that ITC on goods or service used for supplying such service has not taken by transporter.

whereas recipient is eligible for tax paid on GTA services received. (Reply dt. 12/4/2018)