Dear Sir, We are selling electric porcelain insulators in domestic as well export market. Mostly we send export material through Mundra Port and ICD Khodiyar, Ahmedabad (Railway Container depot). Railway, ICD Khodiyar sends this material to Mundra port. Our query is: 1. If we send goods through ICD Khodiyar (Railway Container depot) then to where (destination) and in whose name we need to generate e-way bill if risk of mater is our company till ICD, Khodiyar Ahmedabad.

Reply—For Export supply type, the ‘Bill To’ Party will be URP or GSTIN of SEZ Unit with state as ‘Other Country’ and shipping address and PIN code will be of the location (airport/shipping yard/border check post) from where the consignment is moving out from the country. 

The approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country. That is, in case of exports, the distance is taken as the consignor's place to the place from where the consignment is leaving the country, after customs clearance