Purchase - inter state and directly sales to other state

If Rajasthan is raising Invoice to delhi then he will charge IGST and delhi will raise inoice to UP with IGST. Delhi will claim ITC paid to rajasthan. Input of IGST will be utilised firstly for IGST  then CGST and then SGST.

Thanks for reply sir, Rajasthan dealer can directly sent the material to Up dealer according to advise of the Delhi dealer, and later on Delhi dealer can sent the Invoice to UP dealer  through courier. My question there is no problem during transit of material from Rajasthan to UP directly on road with the invoice of supplier ??