Question

Can we take credit of GST amount of the invoice which has been raised on our ABC Gurgaon office mentioning Place of Supply as Gurgaon only whereas material under the invoice delivered or service under the invoice rendered at a place other than Gurgaon or say at our various sites located at Mumbai / Chennai / Bangalore etc. For e.g. if we purchase goods from chennai (we are not registered in chennai) for cable laying, equipment installation at Chennai site which have been billed to our ABC Gurgaon office , can we take GST credit against this bill in ABC Gurgaon GST Return. Similarly, another invoice of material purchased from Pune for our site at Pune only, Invoice is billed on ABC Gurgaon. It is pertinent here that we are registered in Gurgaon (haryana) only.

Answer

We are simplifying your question as follows
A construction company have office in Gurgaon and registered in GST in haryana is doing construction activity in various parts of country. The material is delivered to different site with bill to/ship to condition. Bill To Gurgaon and Ship To Site.

Answer
In this case the Gurgaon unit can take credit of all the ITC whether it is CGST/SGST or IGST. The Gurgaon unit will raise invoice to their customer located outside Haryana on payment of IGST for the construction done out of Haryana because place of supply is the place of property and location of supplier is in Haryana.
Please note that the CGST/SGST paid on purchases made outside Haryana will not be available to the unit located in haryana, that will added in your cost.
For example:- Some construction is done in Channai, you can claim credit of IGST. You can claim credit of CGST/SGST paid on the purchases made from Haryana but you can not claim credit of CGST/SGST paid from the material procured within Tamilnadu (Channai) (Reply dt 11/02/2019)