if supplier and recipient has same state and supplier provide services to recipient to America for transportation of goods.
and supplier provide bill to recipient by putting IGST in his bill when both parties has GSTIN in same state instead of CGST and SGST.
So, whether recipient claims input of that bill?
or if not please provide the notification number or section number under which this is applicable?
Yes, Recipient can very well take/claim input tax credit of IGST, it doesn't matter that both have same state GSTIN or not.
Whether a transaction is Inter-State supply or Intra-State Supply, it should be determined based on location of the supplier and the place of supply.
With effect from 01.02.2019 for transportation of goods to a place outside India, the place of supply shall be the place of destination of such goods i.e outside india. So, this transaction considered as inter state transaction an accordingly IGST charged.
CAclubindia
