Gst rate on courier service

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Door to door service under 18% with ITC

MR. A is Courier Service provider of Delhi. He is giving service to Mr.B of Delhi.  Mr. B is send the Courier Mr. C in Punjab. In this case Mr A is Charges IGST from  Mr. B, Because he gives service in Punjab. Please reply. 

Pl refer Sec.12(8) of IGST Act:

"The place of supply of services by way of transportation of goods, including by mail or courier to--

a) a registered person, shall be the location of such person;

b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation."

How to register courier franchisee