https://www.taxtmi.com/caselaws?id=776037 The AAR, Odisha held that the applicant's repair and maintenance services provided through Field Service Engineers in Odisha, along with the storage of spare parts and tool kits at the applicant's location, constitute a fixed establishment in Odisha. The establishment is not temporary due to its permanence and storage of goods for business purposes. Consequently, the applicant is required to obtain GST registration in Odisha. The location of supply of services under Section 2(71) is the fixed establishment in Odisha, not the principal place of business in Maharashtra, as the supply is made from the Odisha location. en-us Fri, 11 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776037 The AAR, Odisha held that the applicant's repair and maintenance services provided through Field Service Engineers in Odisha, along with the storage of spare parts and tool kits at the applicant's location, constitute a fixed establishment in Odisha. The establishment is not temporary due to its permanence and storage of goods for business purposes. Consequently, the applicant is required to obtain GST registration in Odisha. The location of supply of services under Section 2(71) is the fixed establishment in Odisha, not the principal place of business in Maharashtra, as the supply is made from the Odisha location. Case-Laws GST Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776037