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?

AI Summary

XYZ Can Invoice Under Maharashtra Registration with IGST for Out-of-State Service Contracts, No Need for Multiple Registrations. XYZ, registered for GST in Maharashtra, has service contracts for machine maintenance involving site visits in various states. The customer provides accommodation at the site due to the long-term nature of the service. The query is whether XYZ needs GST registration in each state and charge CGST + SGST, or if they can invoice under their Maharashtra registration with IGST. The responses indicate that XYZ should charge IGST on invoices issued under their Maharashtra registration, making the second option feasible.