XYZ inc. is located in USA. It has sold the machinery to ABC Ltd in India.
XYZ is sending it's personnel to India to train the ABC limited staff regarding machinery. This training expenses is billed separately. ABC limited pay GST on this via RCM . Kindly guide to evaluate Whether XYZ Inc. is liable to take the NRTP registration as per provisions of GST law.
International Machinery Sale Triggers Non-Resident Tax Registration Requirement for Foreign Training Services Under Section 24(v) A US-based company (XYZ Inc.) sold machinery to an Indian company (ABC Ltd) and sent personnel to provide training services in India. The training was billed separately, with ABC Ltd paying GST via reverse charge mechanism. Despite this, XYZ Inc. is likely required to obtain Non-Resident Taxable Person (NRTP) registration under Section 24(v) of the CGST Act, as the exemption in Notification 5/2017 does not override the specific NRTP registration requirement for taxable supplies in India. (AI Summary)
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