Whether we can availed input credit

As per section 16 of the CGST act 2017  you have to fulfill  following conditions  to avail  input  tax credit 

1)  you must  have valid Tax  Invoice with correct  GSTN  no .

2)  you must  received goods or services

3)  Supplier  must pay  tax  collected form you to the GOVT 

4) recipient  must file the  return . 

  Also you have  check GSTR  2A  & GSTR 3B 

please confirm with other also

All Condition satisfied of Sec 16 

Than any restriction or not

U.P. GST and Delhi GST can set off 

As per section 12 and section 18 of IGST act you can not avail ITC.

As per section 12 - In case of supply of services in relation to immovable property, the place of supply of service shall be the place where immovable property exists.

So in your case place of supply is UP (Noida)

If you have paid UP GST so you can not take credit for the payment of Delhi GST. that means you can not setoff UPGST with delhi GST.

and if SGST does not setoff so you can not set off CGST too.

Dear Mohit Sec 12 of IGST Act related to Place of Supply & Sec 18 is Transfer of ITC of IGST 

Not related to other state CGST & SGST 

Kindly explain in this regards

Still open issue