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ITC of IGST charged with different POS while registered in other state - Goods and Services Tax - GSTExtract Sir, Mr A is the Main Contractor registered in Andhra Pradesh and obtained works contract to construct immovable property in Delhi. Mr A sub-contracts the said work to Mr B who is also registered in Andhra Pradesh. As per Advance Ruling in the case of T D Electricals (AAR Karnataka) = 2020 (4) TMI 693 - AUTHORITY FOR ADVANCE RULING, KARNATAKA , separate registration is not required to be taken and works contract can be done by charging IGST. Now the query is, whether Mr A, the Main Contractor is eligible to take ITC of the IGST charged by Mr B, sub contractor. Though, both Mr A and Mr B resides in the same state, since POS is Delhi, it is necessary that Mr B charges IGST stating POS as Delhi.
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