Which gst applicable in services

subash chandra chhotaray (Audit Executives) (35 Points)

27 July 2017  
Sir which GST is applicable when service provider has other state registration but they provide service in another state and service provider use all resources for providing output service from later state. For example- Our transporter has west bengal GST registration but he provide GTA service in odisha that is goods movement within odisha, the vehicle used for transportation has odisha registration and they don't have any branch/office in odisha, in this case wether CGST+SGST or IGST applicable.