Regarding reverse charge paid on transport freight

If Transportation charges per consignment is more than Rs 750 then we have to pay the GST under reverse charge. by the way there are two limits according to situation (Rs 750 and 1500) but for the sake of simplicity, we generally consider the limit of Rs 750. So in short you have to pay GST on transportation charges if exceeds Rs 750 per consignment. 

If Transporter is of same state then you have to pay 2.5% CGST and 2.5% SGST but if transporter is of another state then you have to pay 5% IGST.

If GTA is unregistered and supply services from say Delhi to Punjab to a registered dealer.registered dealer in Punjab who is receiving service of unregistered GTA,will pay RCM as igst or RCM as cgst/sgst?