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

HomeGSTField Service Engineers Deployment, Temporary Storage Of Spare Parts In State Doesn’t...

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

GST

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Fixed Establishment

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

Membership Required

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 13 AUGUST, 2026

Electricity Theft Can’t Be Alleged on Suspicion Alone; Inspection Report Must Record Evidence of Theft: Supreme Court

2019 POCSO Amendment Can’t Retrospectively Enhance Punishment: Supreme Court Restores Life Imprisonment for Child Sexual Assault

Appellate Courts Must Decide Cases on Existing Evidence Where Issues Are Already Covered: Supreme Court Quashes Remand

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 13 AUGUST, 2026

Electricity Theft Can’t Be Alleged on Suspicion Alone; Inspection Report Must Record Evidence of Theft: Supreme Court

2019 POCSO Amendment Can’t Retrospectively Enhance Punishment: Supreme Court Restores Life Imprisonment for Child Sexual Assault

About us

Company

Categories