Payment received in dollar, but supply to india. gst applicable or not?

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We are manufacturer and exporter of IVD kits, located in Gujarat. We have received a Purchase order from an Internatinoal Body and asked us to supply products in (Kerala) India. Payment received in US Dollar. The products to be supplied in Kerala. Please let us know whether GST is applicable or such transaction?

 

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According to section 10, place of supply for supply of goods involving movement of goods is destination of the goods. Since the destination of goods is within India it cannot be construed as an export, hence liable to GST. This is my view.


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