Charging CGST/SGST or IGST

Keeping in view the following as reflecting in IGST guide "Any indirect tax, by definition, is a consumption tax, the incidence of which, is borne by the consumer. Logically, the tax must accrue to the destination State having jurisdiction over the consumer", I would like to know which tax (CGST/SGST or IGST) will be applied in case of Supplier RD in Maharashtra supplies goods to Billed to RD (ordered by contractor in Tamilnadu) to Shipped to RD/URD construction site (owned central/state government)?