Temporary Spare Parts Storage is Incidental, Not Fixed Establishment for GST: AAAR Odisha

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

The Authority for Appellate Advance Ruling, Odisha decided an appeal against an advance ruling that had held repair and maintenance activities carried out in Odisha—through Field Service Engineers (FSEs) under Annual Maintenance Contracts (AMC) and Comprehensive Maintenance Contracts (CMC)—to constitute a “place of business” and a “fixed establishment” in Odisha, thereby requiring separate GST registration in the State.

The appellant is engaged in pan-India trading of analyti

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