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?

[KASTURI SETHI]

In my view, registration as Non-Resident Taxable Person is required.

[Ganeshan Kalyani]

I support the views of Sri Kasturi Sir.

AI Summary

Non-resident taxable person registration required for foreign suppliers of repair services to Indian recipients, per expert advice. The issue asks whether a USA registered company with no place of business in India that provided repair and maintenance services to an Indian manufacturer must register as a Non-Resident Taxable Person or whether the Indian recipient must pay GST under reverse charge. Both expert respondents advised that the overseas supplier should obtain registration as a Non-Resident Taxable Person, indicating registration as the appropriate compliance step in these facts.