place of supply when counter sale made to foreigners

POS will be location where goods are made available for delivery to receipient . In case counter sale POS will be location of shop as goods are ddelivered immediately to receipient.

In this case CGST & SGST will be levied. 

thanks

A of Rajasthan comes to Delhi. Bought some goods from the office of B of Delhi. B delivers the goods to A at his office in Delhi then finally A take the goods with him at his place of business i.e. Rajasthan. In such case What tax A will charge to B ?
Is it SGST & CGST as delivery given at his office i.e Delhi or
IGST as A take the goods with him at billing address which is Rajasthan following the consumption or destination base tax concept under gst ?