input tax credit

i am a dealer in haryana. i purchased goods from punjab and due to non movement place of supply due to section 10(1)(c) is punjab hence that transaction was chargeable to
punjab GST
central GST

My ques is due to a dealer of haryana can i claim the credit of punjab GST
Replies (3)
Your supply is under 10(1)(a) if you have purchased and carried the same to haryana. Read properly 10(1)(a)
As per section 10(1)
[c] where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;

it means counter sale , suppose u went to shop in Punjab & purchase crockery & made the payment on counter ,. supply terminates on counter as soon it deliver to you at counter in such case the shopkeeper is liable to charge CGST/SGST. but when you ask him to deliver at your place in haryana ( other state) then supply is terminates at your place in Haryana in this condition supplier is liable charges IGST.

So in case of CGST/SGST (Counter sale ) you are not eligible to take ITC , but in 2nd case when IGST is being charged in bill you can avail ITC
please let me know which section restrict me to availing ITC ?

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