POS Related query

Hardik (Professional) (918 Points)

25 October 2019  
As per Section 10 of IGST Act, POS of goods is the location of goods at the time at which the movement of goods terminates for delivery to the recipient.

My query is, What if Recipient is Registered in State Y and he goes to state X and buys goods from state X's supplier and takes delivery in the State X itself (movement ended andgot dlivered to Recipient in X state itself) Here the Supllier will charge CGST + SGST of state X but if he enters GSTIN of Recipient in his GSTR 1, will it render the credit utilisable for Recipient? because we can't avail SGST of another state for paying SGST of home state..