GST ITC Query - Interstate Delivery

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Hi, I'm a freelance software developer with GST registration in Lucknow, UP. Currently staying temporarily in Bangalore for 2 month at friends house.

Can I purchase a MacBook for business use from Amazon Business (with proper GST invoice showing my registered business address) but get it delivered to my current location in Bangalore? Will I be able to claim ITC on this purchase?

The invoice will have my correct GSTIN and registered business address (Lucknow address) , only the delivery address will be different.

Thanks!

Replies (1)
  • Section 10(1)(b) of the IGST Act says that in Bill-to-Ship-to transactions, the place of supply is considered to be the location of the buyer (your registered business in Lucknow), irrespective of the delivery address.

  • Amazon Business generates GST-compliant invoices with the registered business address as the billing address and GSTIN, regardless of where the goods are shipped.

  • The "Place of Supply" for GST purposes in a Bill-to-Ship-to transaction will be your registered business address (Lucknow), even if the delivery address is in Bangalore.

  • You can claim ITC for such a transaction provided the invoice is in your business name, reflects your correct GSTIN and registered business address, and fulfills all other compliance requirements (supplier uploads to GSTR-1, you file GSTR-3B, etc.).

  • MacBook for business use can be purchased through Amazon Business with a GST invoice showing your registered business address in Lucknow and delivered to your current location in Bangalore. As long as your GSTIN and registered business address are correctly mentioned on the invoice, the delivery address being different does not bar you from claiming Input Tax Credit (ITC) for your business.

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