Place of supply of service

Renting in Multiple States by owner in 1 place.

The pure renting activity could have some possibility of not requiring registration in different States. However if there is an office/ fixed place of busienss the need to register maybe there.

Tghis aspect needs more study.  Govt Twitter ( which cannot be used as defense) say not liable.

Please raise an invoice with Delhi address and  GSTIN no. Please charge IGST in the bill.

Hello everyone, Following are my queries:

1. Let's say I am a trader of a machine and I also provide repairs services on the same. Now my clients (registered under GST) are located all across the country and I provide the repair service at their location. Now as per Sec 12 of IGST, what will be the place of supply? 

According to me, it should fall under the general category of rules i.e., Location of Service receiver as they are registered under GST. It is only in Sec 13, where they have given specific mention of such kind of transactions which is missing in Sec 12.

2. I have read somewhere that in the case of repairs and maintenance, the Service provider will be required to obtain registration in every state where services are provided. If that is true, does it mean that in case I provide Audit and Assurance service to a company who is located in Delhi when I am located in Bangalore, I will have to obtain registration in Delhi? In that case, there can never be IGST charged by Service providers in any scenario.

you have two verticals one trading and another repair. Trading in other states IGST chargeable. For repair , it is service and by providing in other states, You may require registration as GST is consumption levy and other states may demand their share of GST ie SGST. IF you do it occasionally, you may take registration under casual trader category.