GST Registration

[Kaustubh Karandikar]

XYZ registered with GST in Maharashtra, have taken service contracts of machine maintenance, under which they depute their service team on sites at different states. At the customers site, the customer is providing accommodation facility in their guest house since the service contract is for a longer duration. 1) Is XYZ required to take GST registration at each site and charge CGST + SGST or 2) They can invoice under Maharashtra Registration by charging IGST?

[KASTURI SETHI]

IGST is to be charged on the invoice issued under Maharashtra registration certificate.

[YAGAY andSUN]

Second option will be workable in this matter.

AI Summary

Inter-state supply: apply IGST on services invoiced from home state registration for deployment of service teams across states. Where services are supplied from the supplier's place of registration to locations in other states, the supply is an inter state supply and should be invoiced under the supplier's home registration by charging IGST, allowing the supplier to avoid separate registrations at each customer site.