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

AI Summary

Does Holding a PAN/TAN Mean Business Presence in India? Clarifying GST Law Requirements and Definitions A discussion on whether holding a PAN/TAN equates to having a business presence in India under GST law. One participant clarifies that GST registration requires a fixed establishment in India unless one is a non-resident taxable person. Definitions of 'fixed establishment' and 'non-resident taxable person' are provided. Another participant emphasizes that the GST law is explicit, negating the need to reference case law for this issue.