Person is providing Tarot services online to various unregistered persons via instagram. She has to take gst registration as her turnover is exceeding 20 lacs and above that she wants to opt for composition scheme at 6%.
One of the conditions of composition scheme is ' No interstate supply'. In her case many clients are abroad or in other states. Services are provided online via zoom and payment is received online. All performed in her own house. What would be the place of provision of services in this case, as no record is maintained wrt address of recipient as it is irrelevant for business.