section 7(5)(a) of igst act states supplier is located in India and place of supply is outside india the supplier can claim ITC in this transaction or not
& sub-section 5 states one of the condition for interstate sale in which supplier is in india & POS is outside india means its Export & IGST is applicable .
Yes in this case supplier can take ITC on his inward supplies. If He export without LUT charging IGST, can get refund of same.