GST ITC Query - Interstate Delivery

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.).