i need guidance from an expert regarding the below mentioned situation
Company X is normally a service provider and is based in kerala. X needs to export a consignment . the goods are manufactured in maharashtra by another company Y. the consignment would be purchased from Y and exported from maharashtra itself. Y would raise the invoice to X which has a kerala address. please note the consignment is never shifted to kerala. In this scenario would X need to register with KGST and CST. if required to register how much is the registration fee