https://www.taxtmi.com/caselaws?id=402101 The AAR Odisha ruled that the applicant must register under Odisha GST Act 2017 and Central GST Act 2017 for consultancy services provided to a power transmission corporation. The authority determined that the applicant's expert/engineer maintaining permanent human and technical resources at client sites constitutes a fixed establishment in India under IGST Act section 2(7). Therefore, the services are supplied from India rather than being imported services under reverse charge mechanism. The place of supply is determined under IGST Act section 12(2)(a), making the applicant liable for GST payment and mandatory registration. en-us Thu, 01 Oct 2020 00:00:00 +0530 Fri, 28 Mar 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402101 The AAR Odisha ruled that the applicant must register under Odisha GST Act 2017 and Central GST Act 2017 for consultancy services provided to a power transmission corporation. The authority determined that the applicant's expert/engineer maintaining permanent human and technical resources at client sites constitutes a fixed establishment in India under IGST Act section 2(7). Therefore, the services are supplied from India rather than being imported services under reverse charge mechanism. The place of supply is determined under IGST Act section 12(2)(a), making the applicant liable for GST payment and mandatory registration. Case-Laws GST Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402101