Freight service

Transporter based in Maharashtra.
He lifted goods from Kela state registered party & transported to Madhy pradesh registered party.
But transporter give his transporter bill to kela state registered party.
Transporter is unregistered.

1) Transporter lifted goods in Kela state ,hence service provider is in kela state
2) Transport bill is in the name of Kela state party , hence service recipient is in Kerla.
3)Both the parties is in Kerla, hence
sgst + cgst rcm is applicable for availaing transport service
4) Transporter based in Maharashtra is immaterial.
5) It is correct or any other else