Querry on sale

Take transporters consignment bill & let him take delivery from transporter.

If supply involves movement of goods either by the supplier or by the recipient that is if Delhi based person is taking the goods with himself to Delhi by arranging transport after taking the delivery, the place of supply shall be the location where the movement of goods terminates for the purpose of delivery to the recipient. 

Accordingly Delhi will be POS and IGST will be charged. 

if supply does not involve movement of goods than POS shall be the location of goods at the time of delivery to the recipient.