Sgst ,cgst or igst

It will depend upon place of supply. according to section 12(8) of the IGST Act in case of transportation of goods place of supply shall be location of registered person if such services are provided to a registered person. In case of GTA services , recipient is a person who is liable to pay freight and RCM is applicable on recipient of GTA services. therefore if Gujarat person is registered and is liable to pay freight then RCM will be charged under IGST by Rajasthan based transporter.