GST Billing from which State

Company A is in the business of Infrastructure Provider (i e. Having IP-1 license from DOT) . It has gst registration in Delhi and UP. Company A leases out the underground Opticle fibre cable(OFC) to company B (company b is registered in UP). There are two end points of OFC, one in Delhi another in UP. 

Now questions is for GST Billing , from which States CompanyA should issue tax invoice in the name of CompanyB  and how to decide whether cgst/sgst to be charged or igst to be charged.

Replies (1)

In my view and understanding you have to raise invoice from the state in which the cabling works has been capitalized. 

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