Question ID :
20098
A. Kerala GST registered assessee provides services
Kerala GST registered assessee provides services as
1) Tour Operators - SAC code - 998555 - GST rate 5
2) Management Consultants - SAC code - 998311 - GST rate 18
i. they provide services to GST registered unregistered clients.
ii. they provide services to clients who are based in India abroad.
iii. they currently render services in Kerala, other States of India and Sri Lanka
Query
1. Should they take registration in States other than Kerala (they do not have Branch Offices, but offer services like adventure sports)
2. For foreign clients for whom they give services in Kerala and other Indian States and whose addresses are on record what will be the rate of GST type of GST (IGST?) that they have to charge. Please note that the client has to be present in India for the service to be rendered.
3. For foreign clients based outside India for whom they render services outside India for business carried out by the client outside India.
posted by
Ravindran. V
on
Sep 2 2017 12:00AM