GST rcm deposit

Are the Goods were transported from Delhi to Rajasthan?.

The place of supply is Rajasthan, and SGST & CGST will be paid.

As per section 12(8) of the IGST Act, the place of supply will be Rajasthan only. And you are also in Rajasthan. Same state, hence SGST+CGST.

Section 12(8) says

sec12(8) 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.

¹[Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.]

SO POS in this case is Rajasthan and Hence C+S is to be paid under RCM