Question3: 

GST is Destination based consumption tax, However if we find Place of supply rules related to goods then it says place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. As per this rule for example if someone sold goods from Rajasthan for delivery to Delhi the place of supply of same is Rajasthan as the law said goods location at the time of movement of goods Terminates for delivery to recipient.So logically incorrect destination based consumption tax. 

Answer:

From the reading of your question it appears that agent of buyer has come to Delhi from Rajasthan to take over consignment from the supplier. This is a case where, instead of supplier arranging transportation of consignment, the buyer has arranged transportation of goods on his own. In such a situation though goods are handed over to the agent of buyer at Delhi but ultimately supply of goods would be completed when the same reaches Rajasthan. Place of supply of goods or services is determined according to Section 10 of IGST Act, 2017. Section 10(1)(a) of the said Act says that where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. In your case, the recipient being in Rajasthan, ultimately goods would be handed over to him in Rajasthan, accordingly, place of supply would be Rajasthan and not Delhi where the agent of recipient takes over the goods for transportation and finally handing over to recipient in Rajasthan.
(Reply dt. 04/10/2017)