NRTP Registration - 1

[KSA Associates]

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.

AI Summary

Non-resident taxable person registration required even when tax is paid via reverse charge for services supplied in India.
Section 24(v) requires non-resident taxable persons making taxable supplies in India to obtain GST registration irrespective of turnover. Notification No. 5/2017 relieves persons whose entire output is taxable under reverse charge from registration, but that exemption does not apply to NRTPs; therefore a foreign supplier deputing personnel to provide taxable training in India must register as an NRTP. A contrary practical view depends on place-of-supply analysis-if the supply is not treated as made in India, NRTP registration may not be required.