Place of business

[saket s]

Whether merely having a PAN/TAN means having existence in India? Is there any Caselaws ( Direct or Indirect Tax) wherein it has been discussed whether merely holding PAN/TAN is equivalent to having existence or place of business in India.

Saket

[Shilpi Jain]

Under GST you need to have a fixed establishment to take registration in India, unless you are a non-resident taxable person: Pls see both the def below

(50) “fixed establishment” means a place (other than the registered place of business) which is characterised by a sufficient degree of permanenceand suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs;

(77) “non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both,whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India;

[KASTURI SETHI]

When GST law is very much clear, no need to take shelter of any case law.

AI Summary

Fixed establishment requirement governs GST registration; mere PAN or TAN does not establish place of business.
Under GST, registration ordinarily requires a fixed establishment-a place with sufficient permanence and suitable human and technical resources to supply or receive services-whereas a non-resident taxable person is one who occasionally supplies goods or services but has no fixed place of business or residence in India; consequently mere possession of PAN or TAN, without indicia of a fixed establishment, does not amount to a place of business for GST registration.