Exemption Limit (Rs. 1500 or Rs.750) under GTA - Confusing?

The rate of tax under forward charge is at 12% with ITC available or 5% without the benefit of ITC. Under the reverse charge, the rate is 5%.

source https://www.caclubindia.com/articles/exemption-limit-rs-1500-or-rs-750-under-gta-confusing-46690.asp