GST on Works Contract services

Works Contractor "XYZ" registered only in Maharashtra has engaged a sub-contractor "ABC" registered only in Punjab to provide composite services pertaining to civil construction on an immovable property site of "PQR" in Punjab:

Need clarification w-r-t to the following:

1. Whether "ABC" (from Punjab) should charge IGST or CGST and SGST to "XYZ" in the Tax Invoice

2. If "ABC" should charge CGST and SGST in the Tax invoice raised to "XYZ", whether ITC of both CGST and SGST will be available for utilisation towards payment of IGST liability of XYZ (as levied in its bill to PQR).

Thanks & Regards