Supply from one FTWZ to another FTWZ - Goods and Services Tax - GST

XYZ registered with GST importing goods and storing at PQR ( FTWZ 1 ) without paying import duty. From FTWZ 1, goods are Billed To by XYZ to ABC ( Non FTWZ ) registered with GST, but on instructions of ABC, shipped at DEF( FTWZ 2 ). XYZ issues Commercial Invoice on ABC. Whether XYZ is required to reverse proportionate input tax credit on common services since no GST is paid on this transaction?