IGST ITC Claim- Raising of invoice

This discussion addresses a complex scenario regarding IGST Input Tax Credit (ITC) claims where the invoice origin (Gujarat), place of supply (Kerala), and billing address (Tamil Nadu) are all different. The initial response suggests that raising an invoice under these criteria is possible and that ITC is available to the company with the billing address. A follow-up question also inquires about whether courier agencies qualify as Goods Transport Agencies (GTA) for GST purposes and the e-way bill requirements for couriers.