Question 13: If I am a works contractor registered in Ghaziabad (UP) and take a works contract in Delhi. Is it mandatory for me to take registration in Delhi'
If no then can I move material required for works contract from Ghaziabad to client place in Delhi on challan'
And if I purchase material locally from Delhi for works contract in Delhi and taking the invoice bill to my registration in Ghaziabad and ship to my contractee in Delhi charging IGST. And after completion of contract I will bill to contractee charging IGST. Is it a valid transaction'

Answer: No there is no need to take registration in Delhi because it is not your place of business.

You can move material under cover of challan because invoice is must for supply of goods (Section 31 (1)) but in case of work contract it is supply of service so move goods under challan

Yes by doing arrangement of bill to ship to you can take credit of material The only problem will be that you can not take credit of SGST and CGST paid on procurement of services in Delhi.

If you can arrange subcontractor and other service provider those who are registered out of Delhi then this problem can also be sorted out.

Please note that there is very good scope of doing tax planning in GST