movements of goods

gst tax is applicable on bill to and other languages we says that you received a purchase order or who make payment to you

supposed seller is A and buyer is B, both are located in Delhi....B buys goods from A and tells him to deliver the goods to C, who is located in Punjab.....
Now here two transactions are taking place...one is between A and B....and other is between B and C.......there is nothing between A and C, as goods are delivered by A to C on the direction of B.......
Now A will raise invoice to B and will charge cgst and sgst...as place of supply of goods as per section 10(b) of igst act will be Delhi.....
Similarly B will raise invoice to C and will charge igst....as place of supply will be in Punjab as per section 10(a) of igst act.....