Bill to ship to transaction under gst

No, this isn't considered a "bill to ship to" model. 

The "bill to ship to" model typically involves:

• Billing to one address
• Shipping to a different address
• Usually different locations/cities

In your scenario, since both the registered office and manufacturing unit are in the same city, it's considered a regular sale with delivery to another location of the same company within the same city.

For GST purposes, this is a normal intra-city transaction as long as both locations are registered under the same GSTIN.

Ok , so having different location in same city doesn't make it an Bill to ship to transaction?