GST on GTA service

goods are transported from Delhi to u.p.both supplier and recipient are registered.GTA of haryana is unregistered.freight paid by recipient of u.p.As per sec12(8) of igst act,place of supply is u.p and as per sec8(2)of igst act,the location of supplier of service I.e transporter's place(haryana) and place of supply(u.p) and nature of transaction is interstate and igst applicable.Is the explanation correct?