RCM on GTA services

5% GST applicable and the Service Receiver who deposits the GST under RCM can avail the same as ITC

Hi,

IGST is applicable.eventhough it is intra state transaction in the normal view, As per GST goods are transported on the direction of the person who is outside from the state.Here the location of the person who gives direction is the prima facie condition to determine PLACE OF SUPPLY. IGST-RCM-UP @ 5% 

Pls correct me if anyone have alternative view on the above case....