Who is liable to pay where place of supply is matter.

If transporter deliver goods under GST then bill to be issued in the name of goods receiver or As per clause (b) of Section 10(1) service receiver?

Example : Patna order to transporter which is situated in Patna to deliver goods from kolkata to Ranchi & Then Patna.

In this situation CGST, SGST or IGST applicable? in which adress invoice to be issued by transporter??