Question104:
 My client is a contractor for repairs of railways (related to construction and repair of building) in three different states (Delhi, Haryana and UP).
My questions are as follows
1. Does this repair comes within the preview of work contract under GST law
2. If he registers in one state i.e.Delhi and he issues the bills in Delhi being the billing point for railway
a) can he buy goods in UP for supply in UP railway but to be billed in Delhi Railway Office -will he get claim of GST
b) if yes how should the invoice be drafted

Answer
Point wise reply is as follow
1 Yes
2 If register in Delhi then raise invoice In UP with IGST Please note that he should not have fixed establishment in UP
a) Yes
b) bill to Delhi and ship to UP In this case IGST will charge (Reply dt. 24/4/2018)