I am professional providing consultancy to few people in India, however I have taken an office on rent in India and providing service online, but while issuing my bill I put the address of india. I. Need to know whether I am leviable to tax or no.
If you are citizen of other country, and if you do not have any permanent establishment in India (just rental address would not be considered), then you are treated as NRI, and as such you must register before commencement of any supply under GST.
Thanks for replying, but it should be treated at import of services in INDIA, and receipient would be liable to tax, as its it same like import of goods, accordingly I think, please correct me if I am wrong.