Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required: AAAR

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Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required: AAAR

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Published on

07/02/2026

By Mariya Paliwala

Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required: AAAR

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The Odisha Appellate Authority for Advance Ruling (AAAR) has held that the deployment of field service engineers and temporary storage of spare parts in a State, by itself, does not constitute a “place of business” or “fixed establishment” under the GST law, so no separate GST registration is required. The bench of P.R.Lakra and Yamini…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Field Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t Constitute “Place Of Business” Or “Fixed Establishment”, No Separate GST Registration Required: AAAR

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