Determination of gst rate for courier services

As per section 8 (a) of the IGST  act  2017   IGST  will be applicable , If Maharashtra  client was registered under GST  . 

please confirm with  others also ( is branch office  registered udder GST? please reply ) 

good clarification and information

No, sir branch office not registered in state of West bengal, but I'll confused regarding GST is a destination based tax, i.e., the goods/services will be taxed at the place where they are consumed and not at the origin. So, the state where they are consumed will have the right to collect GST. This, in turn, makes the concept of place of supply crucial under GST as all the provisions of GST revolves around it. Place of supply of goods under GST defines whether the transaction will be counted as intra-state or inter-state, and accordingly levy of SGST, CGST & IGST will be determined. Therefore, separate registration required for multiple business verticals within a State or a Union territory as per under sub-section (2) of section 25. Kindly guide me.

You please  refer  section 8(a) of the IGST act  2017 , Its  clearly mention  place of of  service by way courier  , so its  mentioned in the Law .