Place of supply in case of GTA

ramesh (Student CA Final ) (82 Points)

05 April 2020  
if GTA a unregistered located in mumbai.
Recipient a company registered person located at Chhattisgarh
and Goods transport from mumbai to Chhatisgarg
fright paid by receipent and location of service recipient is chhatisgarh
hence in this RCM under IGST should be paid if yes plz repply .