Place of supply

This is case of bill to ship to model this falls under sec 10(1)(b) of IGST ACT where goods are delivered by the supplier to a recipient or any other person on the direction of person to whom billing is made.
Therefore the place of supply shall be principal place of business of person to whom billing is made. so here IGST will be applicable as it is intra state.

*as it is inter state transaction

Charge igst bcz supply of goods is for outside up

Charge igst bcz supply of goods is for outside up

Charge igst bcz supply of goods is for outside up