Which Gst applicable by Supplier if goods move directly to Consignee outside state while buyer

Mr. M at Mumbai purchase goods from Mr. P, Pune and sell directly to the customer Mr. S at Silvassa. So the material moves straight from Pune to Silvassa. The bill of Mr. P at Pune has Buyer/Recipient as Mr. M, Mumbai and Ship to as Mr. S, Silvassa. What should supplier charge in the bill? Igst or Cgst/Sgst?
Replies (1)
CGST/SGST

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