consignment sales

Ahanak (Article) (275 Points)

18 February 2019  
A- is a consignor, Registered in Delhi
B- is a consignee, unregistered in U.P
C- is a buyer, registered in Delhi
C- received a tax invoice in which igst is charged naming A and B as consignor and consignee.
can C avail ITC and who should be considered as a seller A or B