Place of Supply

Dear Akhilesh,

Sec 10(1)(a) IGST Act- Where goods involve movement by any person, the location where delivery terminates would be Place of supply. 

Section 10(1)(b) IGST Act - Where goods are delivered on by a supplier to a recipient of the direction of a 3rd party, then deemed to be received by such 3rd party and Place of supply would be the location of the 3rd party.

In your situation, as there is no direction of a 3rd party, and the delivery terminates in MP  - the supplier who is in MP, would charge CGST + SGST on such supply. Being registered in MH, you would not be eligible for such credit. 

Also, where you have a fixed establishment in MP (as you have a site in MP), you may have to take registration in such state. This would also enable you to claim CGST+SGST credit of MP suppliers.