A service provider is registered in Delhi and providing maintenance services out of State / UT
Can he charge IGST ? If yes then clarify, Is this IGST liable to take INPUT by recipient of services?
Or
He/Supplier required each State's separately GST registration ?
He is not required to take a separate registration in the other state unless he has a place of business. If in instant case, there is no place of business in the other state, then there is no requirement to obtain separate GST registration.
He can charge IGST from Delhi where it is providing services in other state.
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