XYZ (India) is having a group company PQR in (Abu Dhabi). XYZ is providing design services to PQR, which it bills on an hourly basis. XYZ requires a software for design which will be supplied as a licence by an ABC(India) to be used by the employees of XYZ. The cost of the software will be borne by PQR but invoice of ABC will say “Bill to” PQR and “Ship to” XYZ. The software licence fee will be paid monthly/quarterly basis over 1 year by PQR. 1) Does XYZ had any GST liability in this transaction since XYZ and PQR are related? 2) Can XYZ claim ITC of the invoice issued by ABC?