Non - Resident Taxable Person

Kaustubh Ram Karandikar (Corporate Consultant- Central Excise & Service Tax)   (519 Points)

22 April 2020  

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?