GST Registration, High sea sales and supply within Continental shelf

[Krishnamurthy V]

Dear Experts,

A registered Service Provider at Mumbai,

a) if he provides taxable services at Hyderabad, should he take separate registration at Hyderabad?

b) If he is going to participate in an Exhibition at Hyderabad, say for 15 days (during the time he may supply goods /services), should he take registration as a Casual person.

c) Suppose, if any high sea supplies are made by him, What is the tax impact?

d) If he supplies any goods / services within Continental shelf of India, should he take separate registration.

Request experts to enlighten me.

With Regards

VKMurthy

[Himansu Sekhar]

1. Yes separate regn is required

2. When one regn taken at Hyderabad why another regn

3. Yes igst is applicable . regn will be taken near the coast line state

AI Summary

GST registration: separate state registration required for out of state services; IGST applies to high sea and coastal supplies. Separate GST registration is required for supplying taxable services in a different State. If registration is taken at the place of supply (Hyderabad) another registration may not be needed for an exhibition. IGST applies to high sea supplies, and registration for coastal or offshore supplies should be taken in the coastline State.