I am supplier and I sold the material Under Deemed Export but my Receipt is in same state..
so it will apply CGST and SGST or IGST ??
When location of supplier and place of supply is in same state then it is intrastate supply and CGST + SGST is leviable. In any other case IGST is leviable.
Apply this provison to your situation
Note : Location of supplier and Place of supply is relevant for determining the tax component. Location of recipient is not relevant as you pointed out
CAclubindia
