Temporary Storage of Spare Parts Qualifies as Place of Business Under GST

In re Thermo Fisher Scientific India Private Limited (GST AAR Odisha)

Odisha Authority for Advance Ruling (AAR) has determined that M/s. Thermo Fisher Scientific India Private Limited is required to obtain GST registration in Odisha, concluding that the company’s operational setup in the state constitutes a ‘place of business’ and a ‘fixed establishment’ under the GST Act.

The ruling, which followed an application for advance ruling by the company, addresses a series of questions regarding the company’s operations in Odisha, specifically c

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