Laptop purchased from sez

Kasi reddy N (16 Points)

26 August 2020  
X Ltd purchased Laptop from Y Ltd which is registered in SEZ.

Y Ltd issue invoice with IGST and mentioned that as Note 9 of the GSTR-1 format prescribed under the CGST Rules 2017 also provide for transactions covered under BOE not be reported in GSTR-1

then how can X Ltd claim Input?