How to determine place of supply in case of transportation services

PINTU PAL (Student) (24 Points)

29 November 2019  
Mr. A is registered in West Bengal he arrange to supply goods to Mr B registered in Jharkhand through GTA registered in West Bengal . my query is what is the place of supply for transportation of service .
and RCM paid by Mr A in which format i.e IGST OR SGST+ CGST.