Interstate billing to registered customer as per gst

Somnath (Job) (86 Points)

05 December 2016  
Dear All, Is it necessary to take SGST registration for Interstate billing to a registered dealer ? is it possible to take input tax credit for any interstate billing to any registered dealer as per GST rule ? Example : For any billing from Assam or Kolkata to Meghalaya or Nagaland or Monipur Please confirm. Regards