GST Input Tax Credit Availability

Hello Experts
One of our clients is in Internet Business and Provides internet in Events, Want to know the eligibility of ITC in the following case:
Mr. A of Maharashtra provides internet Service to Mr.B  in Delhi. For providing such service Mr.A availed service of Mr. C who is also an Internet Service Provider in Delhi. So he raises invoices with CGST & SGST as a place of supply (service recipient) is in Delhi. Now, can Mr. A claim this as ITC in Maharashtra?

Replies (1)

No, as POS and supplier state is same i.e. Delhi but recipient state is different i.e. Maharashtra

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