One of my client has Gst registration in Haryana and he works as civil contractor in other states. While doing his contract he buy some material form that state and some from Haryana. My query is that: 1. whether he has to take registration in all the states where he works? 2. How he will take ITC of all goods and services he consumed in contract? 3. Which tax he will charge in invoice, igst, cgst-sgst?

Reply—There is no need to obtain a separate Registration (in a state other than principal place of business) Merely for executing a Works contract if there is no intention to have a fixed establishment in that particular state. Service provider can raise invoice with IGST. If you have a fixed place of business in that state you have to take separate registration.

Refer advance ruling pronounced by AAR karnataka in matter of T And D Electricals dated 31.03.2020.

However ITC of local purchase from Karnataka will not be available to the taxpayer. However, he can purchase goods under bill to- ship to mode by paying IGST and in that case he will be able to avail ITC under IGST.