Igst or cgst or sgst

if goods transport from Delhi to Assam, then IGST RCM will be applicable

thank you Suman but this morning a senior CA told me that it is CGST & SGST because

transporter is located in same state as of consignee.

Yes....

As per my knowledge, CGST and SGST will be applicable as the Location of the Transporter is in Assam and the Place of Supply is also Assam as well.

Hence, it is an INTRA State Supply and CGST and Assam GST applicable.

Disclaimer : It is not a professional advice. Wait for the experts to make it sure.

if transporter's address & GSTIN has other states address on bilty, always will payable IGST.

if goods delivery in Assam then cgst,sgst under rcm

As per section 13(9) IGST Act :
The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. Hence CGST/SGST will charged

in which state transporter issue bill then that way u pay tax.
in case Delhi transporter issues the bill then u pay igst otherwise u pay sgst and cgst

No as per above section , the POS is always will be the destination of goods