SUPPLY OF GOODS IN INDIA WITH PAYMENT FROM OUTSIDE INDIA

One of my client has sold goods in February 2020 to a foreign party while the party was in India.
The goods where sold to party at the registered place of business of my client ie in India. The goods were delivered to the party at clients registered place of business in India. The party took the goods from the clients place of business to foreign country and were sold by him there and he is going to make payment in the client's bank account in India from his foreign bank account. My client is going to receive Indian rupees in his Indian bank account. There is no shipment of goods therefore no shipping bill being filed .

There have been different views from different people so unable to get a satisfied answer.
Kindly please help out with its implications in GST as to Export of goods, Its taxability, ITC, etc.

Thanking you in advance.