Question 15: one of our client is a catterer , providing food cattering in railways , having regd office at delhi. he provides cattering services on different railways routes (eg shatabdi delhi to chandigarh , purvachal rajasthan to orissa etc) Is he lable to take GST REGISTRATION in each state from which the train originates or registration at Delhi will surve the purpose .

Will he charge IGST on all rail routes or CGST AND SGST on all rail routes .

Answer: As per the provision Section 12 of IGST Act the place of supply is the place from where the catering is provided and accordingly CGST SGST or IGST is to be charged The charging of IGST on any service does not means that you are required to get registered in that state Otherwise there will be NO case of charging of IGST in service The registration will required if the person providing services has some fixed business establishment in a state

So you have to decide about the registration as per the fixed establishment .(REPLY dt. 23/1/2018)