Input gst on hotel / lodge accounts

Mr. Patnaik (Sr. Accounts) (35 Points)

31 May 2018  
Hello
 
Good Morning
 
My client has a Lodge in Odisha and he has a Valid GST No. and he will raise the Invoice against GST No. 
my Questions are
 
Q1. When he raise the GSTN No. Invoice for AP State then he will show in B2B as CGST and SGST or else
 
Q2. When ever he purchase any Lodge Maintnance Equipments or Electricals Item what ever, then he can avail the GST as IGST, CGST And SGST
 
Thanking You With Regards