non - resident taxable person

[Kaustubh Karandikar]

A repair and Maintenance service provided by an employee of a Company registered in USA to a Manufacturing Company in India. USA Registered Company does not have any Place of Business or residence in India. Whether the USA company is required to take registration as Non-Resident taxable Person or the Indian Company need to pay GST under reverse charge?

AI Summary

USA Company Must Register as Non-Resident Taxable Person for GST on Services Provided to Indian Manufacturer A manufacturing company in India received repair and maintenance services from an employee of a company registered in the USA, which has no business presence in India. The query raised was whether the USA company must register as a Non-Resident Taxable Person or if the Indian company should pay GST under reverse charge. Two participants in the discussion agreed that the USA company should register as a Non-Resident Taxable Person for GST purposes.