Non - Resident Taxable Person

This discussion explores the GST implications for a US-registered company providing repair and maintenance services to an Indian manufacturing firm. The core question is whether the US company, lacking a physical presence in India, needs to register as a Non-Resident Taxable Person (NRTP) or if the Indian company should pay GST under the Reverse Charge Mechanism (RCM). The consensus leans towards it being an import of services, triggering RCM and placing the tax liability on the Indian company, potentially requiring the foreign entity to register as an NRTP.