Type of gst applicable in case of ex factory delivery

Danish (Accounts Executive) (73 Points)

22 October 2018  

i am a manufacturer from gujarat and my buyer is from delhi but my buyer wants that i should handover the goods to his people at my factory only i.e at gujarat and his people will distribute the goods all over india with there own invoices.

value of goods is 16 lakhs so my question is at the time of issuing invoice what type of gst is applicable cgst + sgst or igst and buyer also told me that e way bill is not applicable since it is ex factory delivery so pls confirm is this fair trade practice or i will be in trouble in future???