one of our customer is based in Himachal Pradesh. Since there is no transport service from Bahadurgarh(Haryana) to H.P. We hire a tempo from gta and the material is taken to a transport co. In Delhi from where it is booked to H.P on freight to pay basis.The freight from Delhi to H.P is approx Rs 700-00.We pay the freight from Bahadurgarh to Delhi, which is Rs500 -00 Our query is what is the place of supply in this supply and are we liable to pay gst under RCM on the freight paid to gta