Sales Under Deemed Export

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

IGST will be applicable.

Section 7 of IGST Act does not include Deemed exports. (Sec 147). CGST+SGST would be applicable as explained by Mr. Hariom. 

Note - no option to perform deemed exports without tax, GST is payable, although, supplier or recipient may go for refund u/s 54 read with Rule 89