Dear Selvan,
Yes it is taxable.
If the recipient is registered, he will be liabke to GST under RCM.
Refer to notification no. 3/2018 central tax rate, dated 25thJan'18.
https://vamshigst.blogspot.in/2018/01/rate-notification-issued-on-25-jan-18.H T M L?m=1
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