GST on Transport Bill

Manjunath S (Asst. Officer - Indirect Taxes)   (115 Points)

15 March 2018  
Dear experts,

we are registered manufacturers in Karnataka, and we are purchasing materials from Gokak (karnataka), supplier is charging CGST and SGST.

but transporter is registered in Maharashtra, and he has given his lorry receipt and bill for his freight charges, and registered address is Maharastra.

my query is,

1) whether we have to pay CGST & SGST or IGST on freight charges under RCM?

2) whether 5% or 12% GST payable on freight charges under RCM ?

thanks in advance.