Query on Pure Agent in GST and claim of ITC thereof :-

A is an importer and B is a custom broker. A approaches B for custom clearance of import consignment and delivery thereof, which require a transportation facility to be procured by B. So, A authorises B to procure service of transportation and agreed to reimburse the actual amount which would be incurred for such procurement of transportation service. B provide the custom broker service and paid to the transporter on behalf of A for the delivery of goods so cleared.

Bill raised by transport co. (including GST) is in the name of B
Can B claim GST ITC for this bill.