Gst on pf esi consulting charges

18% GST inder RCM

Sir please also clearify if.

1. Non advocate individual providing ESI & PF consultancy services in 3 state.

2. Service provider is registered under GST in delhi.

3. All service receiver registered under GST in their state.

question - whether service provider generate invoice under forwards charge mechanism or reverse charge mechanism.

Can Any one Suggest on this service we can avail the ITC.