Bill To-Ship To Transactions

RAKESH KAMBLE (20 Points)

01 November 2020  
We are Power Generating Company producing Electricity. Electricity is an exempt good under GST. Hence, No ITC is available.
At the HQ, we undertake centralized procurement on behalf of all Sites located at Multiple states. Under these procurements, suppliers are asked to deliver goods to respective states and Invoice with ' Bill to- Ship to' the place of delivery.
If the Supplier raises Invoice with 'Bill to' HQ and 'Ship to' the place of delivery, then HQ will have to raise an additional Invoice on the Place of Delivery for seamless flow of Credit. Under this scenario, Can HQ claim ITC for the additional Invoice raised on the Place of Delivery?