Place of Supply for GST on GTA services under RCM

Reddy Sandeep (Ipcc) (13 Points)

11 May 2021  

I am a Manufacturer of Food products and registered under GST. during the course of my business, I engage transporters (most of them are unregistered) for transportation of my goods from the factory to the destination of buyers. I am liable to pay GST on GTA services under RCM. my question here is what is the place of supply and what tax do I need to pay IGST or CGST & SGST under the following circumstances. I receive consignment notes from most of the transporters. 

My factory Place: Telangana

Buyer Place: Andhra Pradesh

Transporter Place: Tamil Nadu