Levy Of Tax in Bill

Hitesh Patel (CS Final-Trainee) (129 Points)

13 July 2017  
A manufacturer of Gujarat state
doing third Party Merchant Export
now
A sale goods for m.export to B in Maharashtra's merchant exporters
B advice to deliver goods at Gujarat Mundra port through the Mundra port B made export

Now Question is?

A to B sales are Intra state Under Section 8(1) IGST subject to Chapter V of IGST?

A-B sales Levy of tax should be CGST & SGST or IGST ?