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Bill to Ship to Basis in Import

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18 January 2024 Dear Experts,
Mr."Z" have Ordered materials to "X" in Norway but he ordered to "Y" is in China, "Y" directly Send the Materials to Z in India for $100.00.as bill to "X" and Ship to "Z" Basis. Later "X" is issue a total invoice of $160.00. for customs purpose bill is registered $100.00 in the name of Y
my question is, whether these type of transactions are allowable in customs as we as in GST, and how to make payments Please suggest

21 January 2024 https://www.captainbiz.com/blogs/bill-to-ship-to-transactions-place-of-supply-considerations/#:~:text=For%20Bill%20To%2FShip%20To,the%20ultimate%20recipient%20of%20goods.

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