GST Registration, Goods and Services Tax - GST

[Kaustubh Karandikar]

XYZ registered with GST in Maharashtra, have taken service contracts of machine maintenance, under which they depute their service team on sites at different states. At the customers site, the customer is providing accommodation facility in their guest house since the service contract is for a longer duration. 1) Is XYZ required to take GST registration at each site and charge CGST + SGST or 2) They can invoice under Maharashtra Registration by charging IGST?

Posts / Replies

[KASTURI SETHI]

IGST is to be charged on the invoice issued under Maharashtra registration certificate.

[YAGAY andSUN]

Second option will be workable in this matter.