RCM for GTA and Transport services received.

Sir, 

Whether GTA and transport services upto Rs. 5000/- per day including all items of expenses are exempt as per notification? 

Whether prop. registered under GST, reciving servises of transporter for value below Rs. 5000/- & above 5000/- is liable for RCM

Partnership concern dealing in grains exempted goods, receiving GTA services exceeding Rs. 5000/- is liable for registration?

Kindly reply.

Thanks.