which tax will be imposed

IGST Will be applicable

If goods delivered at factory itself .......Place of supply is your factory at Kolkata!!

Dear Mr.Amar,
As GST is destination based tax ,place of supply decides the type of GST applicable.
Even if customer comes from Mumbai and purchases in Kolkata itself then you will charge CGST and SGST

if invoice address bombay then how CGST and SGST applicable, may be customer have registration in Mumbai.

Dear Narsimha Reddy garu,
pls refer below example



Mr. Raj of Mumbai, Maharashtra gets an order of 100 TV sets from Sales Heaven Ltd. of Chennai, Tamil Nadu. Sales Heaven mentions that it will arrange its own transportation and take TV sets from Mr. Raj ex-factory

Place of supply: Maharashtra

GST: CGST & SGST

As, the goods are received ex-factory, i.e., in Maharashtra, the movement of the goodsterminates for delivery to the recipient there. It is immaterial whether the receiver further transports the goods or not.

On Invoice there will be two columns BILLING ADDRESS and SHIPPING address

Billing address is the address to which you are billing. For example if your buyer's office is at Ujjain then billing address will be of ujjain.

Shipping address is the address where you actual ship/deliver the goods. With above example, if buyer with office at Ujjain wants his materials to be delivered to Kanpur then billing address will be Ujjain and Shipping address will be Kanpur.

You have compulsory mention billing address in case of intrastate supplies. Billing and Shipping address in case of interstate supplies.

In case of retailers if buyer provides address then fill the address otherwise just mention at shop or city name.

Depend on the place of supply of the goods GST will be charged. 

this transaction would come under bill to ship to model, so in this case you can treat as intra state sales