-GST applicability depends on the nature of income. Assuming it is taxable business income then you need to get the credits in Indian bank account. Also apply for GST and LUT for export without payment of taxes.
- As you are providing service from India then you need to register for GST mandatorily.
- For IT purpose, global income is taxable for resident in India irrespective where you are crediting income.
- GST depends in place of supply of service.