Our company is providing excavation service as "service provider" 'deputes its workers with equipment for carrying out the excavation service at different sites all over India. We have registered Premises in Delhi. We have one branch/ godown in Tamil Nadu alsou.

We have certain queries - 

1. We give offers from Delhi, we receive offers at Delhi. We move equipments from Delhi As well as Tamil Nadu to client sites. 

Whether we have to take registration under GST for both locations - DELHI & TAMIL NADU or only one registration for Delhi office is sufficient.

 2. Since, we move equipments for providing service, whether GST is applicable on movment of this type. We don't transfer control of equipment to our client.

Our workers operate equipment under our control & supervision. After providing services, we get back our equipment to our office. 

At what stage GST liability arise in our case. 

What rate of GST is applicable on us & under which head.