Question78: Can you please provide the copy of notification from which date the transporter can opt for payment of GST @ 12% and can avail input credit on capital goods Also the date of notification from which we can input tax credit of GST on car Insurance and other expenses

Answer After amendment in Notification No. 8/2017-Integrated Tax (Rate) vide Notification No. 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 , Goods Transport agency can opt to pay integrated tax @ 12% (CGST 6% +SGST 6%) for all the services supplied by GTA and also eligible for ITC on any eligible Inward supply (whether input or capital goods) when the same is used for business purpose but subject to blocked credit under Section 17(5).
This option for rate is effective from 22.08.2017.
As per Section 17(5) ITC in relation to motor vehicle has not been available but the same is available when motor vehicle is used for transport of goods.
Thus you are only eligible for ITC on motor vehicle and other related expense(like truck insurance) when the same is used for transport of goods. But you are not eligible for car insurance as we understand that the same is not used for transport of goods.
For detailed you can find the above specified notification in E- book LAWCRUXGST. (Reply dt. 26/3/2018)