GTA-Goods transport agency to charge tax at 5% or 12% under RCM?

The notification which came recently, GTA if charged 12% tax on its services can claim benefits of input tax credit.

Whether same thing applies to tax charged under Reverse Charge Mechanism?

If a person who received service of a GTA, paid tax under RCM at 5%, can he claim input tax credit benefit of tax paid? Or he need to pay tax at 12% under RCM to claim ITC benefits?