Odisha GST Registration Not Required for HO-Controlled Supplies | AAAR

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  • Last Updated on 15 May, 2026

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separate GST registration Odisha

Case Details: Thermo Fisher Scientific India (P.) Ltd., In re [2026] 185 taxmann.com 608 (AAAR-ODISHA)

Judiciary and Counsel Details

  • P. R. Lakra & Ms Yamini Sarangi, Member
  • Hasti Shah, Manager Taxation, Ritesh Gyanchandani & Vikash Agarwal, Authorised Representatives for the Applicant.

Facts of the Case

The appellant, engaged in pan-India trading of analytical and laboratory equipment, provided repair and maintenance services in Odisha under Annual Maintenance Contracts (AMC) and Comprehensive Maintenance Contracts (CMC) to customers located in Odisha. All contracts, invoicing, inventory management, and administrative functions were carried out by the Head Office situated in Maharashtra, while Field Service Engineers (FSEs) were deployed in Odisha for on-site servicing and related activities. It sought a ruling on whether such operational presence constituted a ‘place of business’ or ‘fixed establishment’ in Odisha and whether it attracted liability for separate GST registration. The matter was accordingly placed before the Appellate Authority for Advance Ruling (AAAR).

AAAR Held

The AAAR held that the activities carried out in Odisha through FSEs did not amount to a ‘place of business’ or ‘fixed establishment’ under Section 2(85) and Section 2(50) of the CGST Act and Odisha GST Act, as there was no sufficient degree of permanence or independent operational setup in the state. It was observed that all contractual arrangements, invoicing, and supply decisions were undertaken and controlled from the Head Office in Maharashtra, and the mere deployment of employees along with temporary storage of tools and spare parts did not alter the location of supply. The Authority further held that since taxable supplies originated from Maharashtra, the conditions under Section 22 for obtaining separate registration in Odisha were not satisfied. Accordingly, the AAAR set aside the AAR ruling and held that no separate GST registration in Odisha was required.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied