Ex-factory interstate sale liable to IGST; Balance credit in ST-3 to be transferred

Ex-factory sale to buyer located in another State would be liable to IGST as inter-state supply, tweets Govt / CBEC; Input Tax Credit will be available in respect of GST paid under reverse charge mechanism on freight to transporter; In case of 2 hotels situated in same State, one being a 5-Star and  another a non-AC restaurant, there will be no need to take separate registrations as 2 "business verticals" and one of them can be registered as additonal place of business; ...