Export or local sale

This is not an Export Sir...

As per the Provision of Section 2(5) of the IGST Act 2017, "Export of goods" with its grammatical variations and cognate expressions, means taking goods "out of India to a place outside India."

So your transaction does not satisfy the definition of Export of Goods since the goods are not going out of the Domestic Tariff Area of India. It is being sold within India only. So as per my opinion, it is not an EXPORT. It's a local sales ( Inter or Intra, as the case may be ).