As per a recently released order, AAR stated that a separate Goods and Service Tax (GST) registration is not necessary for another state for continuing the contract in that state.
The Order clearly states that if an entity has a proper GST registration then /he/she/they don’t need separate GST registration to execute the contract in another state, but if they want to have a fixed establishment at the project site in the state then the separate GST registration will be required 
Get to know the complete GST registration procedure online on the Indian government GST portal official website. We have explained by the actual screenshot of every step. Read more
The order comes in a case where the Applicant is M/s T & D Electricals and they are registered under the Goods and Services Act, 2017. The applicant works as a contractor and wholesale supplier in Jaipur, Rajasthan. They get a contract from M/s Shree Cement Limited, Rajasthan for electrical, instrumentation, and IT jobs (works contract) 
Get to know Goods and Services Tax impact on works contract in India. We have also disclosed situations of before and after in a brief manner. Read more at the township, Karnataka Cement Project, which is a unit of Shree Cement Ltd.
In this case, the applicant party plans to supply goods and/or services from their principal place of business, which is Jaipur, Rajasthan. It is the sole registered principal place of the business and they don’t have any other place or fixed establishment other than the principal place of business, which is also indicated by the applicant.
The applicant needs clarification on the issue and requirement of separate GST registration to continue their contract in Karnataka state, and that’s why they filed an application to get the clarification.
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In this, matter, the ruled have been come out by the authority consisting of members, Dr. Ravi Prasad and Mashhood Ur Rehman, and they stated that the applicant doesn’t need a separate GST registration in Karnataka, to execute the project in the state. Meanwhile, they also stated that if the applicant intends to have a fixed establishment at the project site in Karnataka only then they will need to get the separate GST registration.
The Authority also said that “The dealer in Rajasthan has to charge CGST & SGST when the goods, purchased by the applicant, are shipped to a project site in Karnataka, under the bill to ship to the transaction in terms of Section 10(1)(b) of the IGST Act 2017,”.
They further added, “The dealer in Karnataka has to charge IGST when the goods, purchased by the applicant, are shipped to a project site in Karnataka, under the bill to ship to the transaction in terms of Section 10(1)(b) of the IGST Act 2017,”.
We are work contrctors. we have registration in one state & we need to work in different states. Can we do it with one registration
Yes
We are the civil works contractors in Tamil Nadu. We have GST registration at the principal address. Now we have contract work in three different places in Tamil Nadu. Is it necessary to register all sites under GST?. Materials suppliers are requiring all sites to register in GST Portal . Experts, please clarify.
No, you can quote your GST No. registered at principal address
We are dealing with the prefabricated metal building. nature of work material supply and erection. for the erection part of the service, we need machinery. we already registered under GST within the state. I came to know that site registration also require under the GST Act. for moving our machinery and tools. at a time the four-five project is running and machinery move from one site to another site. please advice.
thanks
Please refer this matter with senior practicing Chartered Accountant