Practicing Chartered Accountant
2481 Points
Joined June 2013
Assuming your contractor is having GST registered in both state A.P. and Telangana
Since he will have to send tipper from A.P. to Telangana, he will have to show outward supply (sale) in A.P. state and purchase in Telangana state and then he can claim ITC in Telangana.
If tipper is directly supplied to Telangana, then contractor should have provided Telangana GST and supplier should have charges IGST, in such case there would have been no question of ITC transfer.
To best of my knowledge, it should be shown as sale and purchase in respective state and ITC shall be transferred