rcm transport

Igst will be the your liability

if the transporter is registered then how RCM liability arises ?

IGST @ 5% applicable

it will be inter state supply because of Sec 12(8) of CGST act.... in case of transportation of goods POS would the location of Registered person.

so in your case POS is UP. Now the location of supplier is the transporter location which is DELHI. therefore both r falling under 2 state so IGST would be leviable.