Export of goods means Sale of goods from India to a Foreign Party
In this case, Buyer is a foreign party and seller is Indian Party
E-Way bill is to be generated by Indian Party as they have to provide the bill to the Delhi Custom Office ICD
Example 1
Suppose goods exported by USA from a Delhi Shop
Goods are not delivered directly from Delhi Shop to USA
They first reach custom port, Mumbai and later are transported to USA
Hence, there are 2 transactions
Transfer of goods from Delhi to Customer Port Mumbai
Transfer of goods from Custom Port Mumbai to USA
Example 2
Sometimes Delhi Shop has to send the good to Custom Dept. in Delhi which is called ICD (inland container Department).
ICD further transports the goods to the Custom Dept. Mumbai from where the goods are shipped to USA
Hence, there are 3 transactions
Transfer of goods from Delhi shop to ICD, Delhi
Transfer of goods from ICD, Delhi to Custom Port Mumbai
Transfer of goods from Custom Port Mumbai to USA
