Confusion in Input of GST

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This discussion clarifies GST input tax credit (ITC) for a scenario involving a supplier registered in Haryana, a client in Uttar Pradesh (UP), and a material supply project in West Bengal (WB). The supplier correctly issued an invoice with 'Bill to' UP and 'Ship to' WB, charging IGST. The client in UP can claim ITC based on this invoice, and the consignee in WB can claim ITC from the UP client. The place of supply for the initial transaction is determined to be UP.

Deepak Rawat

Deepak Rawat (Querist)

17 June 2021 Hi Experts,
Please check below mentioned scenario and kindly clarify whether my client will get Input credit of GST.
I am registered in Haryana and my client is registered in Uttar Pradesh. I got an project of supply of material in west Bengal. So, I raised Tax Invoice mentioning "Bill to" Uttar Pradesh and "Ship to" West Bengal and charged IGST on the same.
So my question is:-
1). Did I mentioned correct ship to address or it will be Uttar Pradesh instead of West Bengal ?
2). Will my client get Input Credit if I mention west Bengal as place of supply in GST Portal ?

Please guide.

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

17 June 2021 1) Yes, you are right (Bill to UP and ship to WB)
2) Yes, the client in UP can avail ITC on the basis of invoice from you and the consignee in WB will be able to claim ITC on the basis of invoice from UP client.