GST on Freight

Cgst and sgst

Is it a GTA Services or normal Transportation Services ???

Cgst and sgst will be levied... if service provider is GTA.

Yes it is hold good

As per Section 12(8) :
POS will be if Recepeint is registered and if Recepeint is Un-registered then POS is where the goods handed over for transportation.

So in your case The Recepeint is registered it's hardly matter whether whether goods are being transported from out of state the POS is Recepeint place Hence CGST/SGST is applicable.