We have a manufactured unit I Odisha sometimes we have to delivered service (other than supply) in different states. Please guide me the registration of service tax to be taken for different sates where service to be delivered.
Registration of Service Tax under GST
Partha Sarkar
Businesses Must Register for State-Specific GST for Services Across States; Temporary Registration Possible for Infrequent Services A business in Odisha inquires about registering for service tax under GST when providing services in various states. It is clarified that service tax is subsumed under GST, requiring state-specific GST registration for services provided across multiple states. If already registered, businesses must migrate to GST, otherwise, they must follow GST rules for registration. It is noted that registration is ongoing, and businesses operating in different states must register accordingly. For infrequent services, a temporary or casual taxpayer registration may be required, with an advance tax payment obligation. (AI Summary)