Billed to shiped to

Ayyasamy (GST Practitioner) (346 Points)

03 October 2019  

Dear sir,

We received the order form china 100mt iron & steel payment also in USD . but the material was delivery to puducheery. im in chennai 

what is the process?

1-This transaction consider as Export?

2-We need to file SB? 

pls help to clarify