TaxTMI 
TaxTMI 
2026 (2) TMI 504
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....reinafter referred to as the CGST Act and OGST Act] by M/s. Thermo Fisher Scientific India Private Limited having Principal Place of Business at 251/527 Plot 48/1012 Khata, Autosave Financial Services Pvt Ltd, Sadhu Vihar, Dhauli Chhaka, Sardeipur, Infront of Central Bank Of India, Bhubaneswar, Khordha, Odisha, 751002 and address of correspondence at 3rd Floor, 309, DLF Cyber City, Patia, Bhubaneshwar, Khordha, Odisha, and bearing GSTIN 21AABCT3207A1ZB (herein after referred to as the 'Appellant') against the Advance Ruling ORDER No. 5/ODISHA-AAR/2025-26 dated 11.07.2025 pronounced by the Odisha Authority for Advance Ruling (AAR). The date of receipt of the physical appeal application is 19.08.2025. However, the appellant vide email dated 12.08.2025 has submitted that as the AAR order could has not been uploaded on the GST portal, they are not able to file the appeal electronically and submitted physical submission on 19.08.2025 and requested for acceptance of the appeal submitted through e-mail. 2.0. In the instant case, the Appellant M/s. Thermo Fisher Scientific India Private Limited having GSTIN No. 21AABCT3207A1ZB is a Private Limited Company filed an application for Advanc....
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....are stored the Appellant's HO at Bhiwandi, Maharashtra. 2.5 To facilitate efficient service execution, the HO of the Appellant ensures that FSEs have access to the requisite tools for service performance. However, such access is strictly for operational purposes and does not signify any independent business or fixed establishment in Odisha. The deployment of FSE in Odisha does not alter the nature of the service provided, as the same activity would be undertaken even if an FSE were to travel from HO to Odisha. 2.6 The Appellant had filed application before the Odisha Authority for Advance Ruling on 28.02.2025 seeking certain clarifications. To which the AAR has passed the following Ruling on the clarifications sought: Q.1: Whether the repair and maintenance services provided by the Head Office in Maharashtra through Filed Service Engineers for maintenance contracts with customers in Odisha constitute a place of business in Odisha? Ans: Affirmative. Q.2 : Whether the temporary storage of spare parts and tool kit at Applicant's location constitute a place of business? Ans: Affirmative. Q.3: Whether Applicant's location would constitu....
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....quently request replacement of specific spare parts not covered under the AMC, for which an additional consideration is charged. Such replacement constitutes a distinct and independent supply of goods, initiated only upon the customer's request. In all such cases, the supply is effected by the HO in Maharashtra. 4.6 Further, the Appellant has submitted that mere presence of FSEs in Odisha or the temporary holding of tool kit or trunk stock (unused spare parts, generally returned to the HO within 27 days) does not alter the place of supply of the replacement parts. The supply of spare parts is not determined by the FSEs location or the storage of tools in Odisha; it is solely contingent upon the customer's request and is fulfilled by the HO in Maharashtra. The positioning of FSEs in Odisha is an operational measure to ensure timely service and does not create a separate supply or a place of business in Odisha for the purpose of the supply of goods. 4.7 The Appellant submitted that they do not maintain any stock in Odisha as a matter of course. All goods and spare parts are stored at the HO's Mother Warehouse in Bhiwandi, Maharashtra. Spare parts are dispatched to Odisha only u....
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....rnataka was not required. • The Appellant also relied on the ruling of the Authority for Advance Ruling, Odisha in the case of M/s. Konkan Railway Corporation Limited, wherein the authorities stated that registration is required in the State "from where" the supply is made, not "where" the supply is received. 4.10 The Appellant also stated that the AAR has erred in invoking clause (c) of definition of "place of business" u/s. 2(85) of the CGST Act wherein the authority appears to have concluded that the presence of FSEs in Odisha, is tantamount to HO carrying business through an agent in the State. The Appellant stated that the FSEs stationed in Odisha are not agents of the HO in any sense contemplated by the Act, rather they are employees of the company, acting strictly under the instructions and control of the HO. The AAR has overlooked the transient and incidental nature of such storage, as well as the absence of any independent business activity or contractual from the Odisha location. 4.11 The Appellant reiterated that the FSEs are present in Odisha only for better operational efficiency and to shorten the delivery time. The spare parts and tool kits stored ....
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....y have GST compliance at their Head Office in the State of Maharashtra and they do not have any physical permanency in other States, they want to surrender the existing GSTINs in those States in order to avoid compliances and complexity of GST. The Member (Centre) questioned if any other applications are pending on the same issue by M/s. Thermo Fisher Scientific India Pvt. Ltd. in any other AAR/AAAR forum, to which Shri Shah stated that they have one pending AAR application on the same issue with AAR, Karnataka which is pending for personal hearing. DISCUSSION & FINDINGS 5.0. We have gone through the records of the case, the written submissions made by the Petitioner and submission made by the authorized representatives of the Petitioner during the personal hearing through virtual mode on 26.09.2025. 5.1 The AAR order was communicated on 11.07.2025. The date of receipt of the physical appeal application is 19.08.2025. So, there is a delay of 6 days in filing the Appeal. However, the appellant vide email dated 12.08.2025 has submitted that as the AAR order could has not been uploaded on the GST portal, they are not able to file the appeal electronically and submitted phy....
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....tered under the provisions of GST Act and therefore the Appellant is a taxable person for the said purpose. The point of discussion is whether the services provided by Head Office (HO) of the Appellant through the FSEs (Field Service Engineers) in Odisha would constitute place of business or not. The definition of Place of Business' also refers to a place from where the business ordinarily runs or operates; So the location of supplier from where it runs the business is vital while determining 'Place of Business' of an entity. Section 2(71) of the CGST Act, defines location of supplier of service' as below: "location of the supplier of services" means,- (a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business; (b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment; (c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerne....
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....st of spare parts that may need to be replaced. Under the AMC plan, after inspection of the goods by the FSE and identification of the replacement of faulty spare parts, the customer contacts HO of the Appellant for supply of spare parts which is accordingly, dispatched from their warehouse in Bhiwandi, Maharashtra to the Customer's location. The Appellant issues tax invoices and generates e-way bill as per the provisions of the Act. Under the CMC plan, after inspection of the goods by the FSE and identification of the replacement of faulty spare parts, the HO of the Appellant dispatches the required parts to the location of the customer or FSE through Delivery Challan. The cost of the spare parts are covered in the CMC Plan and already recovered from the customer under the plan. The unused spare parts, if any, are returned by the FSE to the mother warehouse within 27 days or at most 60 days of issue. From the above, it appears that the Appellant is a supplier of service and provides post sale service to their clients. The stock which is referred to by the Appellant in above paras are the leftover spare parts retained by the FSEs after service visit, more specifically the ....
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.... - a sufficient degree of permanence and - suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs. So, Fixed Establishment' is exclusively for the supplier of services and related to the place other than the registered place. The Appellant is a service provider who operates from their HO in Mumbai with all agreements and financial transactions being made from the HO of the Appellant. The services provided by the Appellant are performed through their Field Service Engineers who are employees of the Appellant Company. In the State of Odisha, the presence of the Appellant Company is through their FSEs only. The post-sale service provided by the Appellant Company can also be met with other FSEs located elsewhere in India. Therefore, the permanence of the Appellant in the State of Odish is not noticed due to the fact that all the transactions are conducted from the HO of the Appellate Company. 5.5 Further, the Appellant sought ruling on whether they are liable to be registered. Section 22 and 24 of CGST/OGST Act, 2017 covers provisions regarding person who are liable to be registered in GST w....
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.... on behalf of other taxable persons whether as an agent or otherwise; (viii) Input Service Distributor, whether or not separately registered under this Act; (ix) persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52; (x) every electronic commerce operator [who is required to collect tax at source under section 52;] (xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; [* * * * ] [(xia) every person supplying online money gaming from a place outside India to a person in India; and] (xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council. As per the above provisions of Registration under the GST Act, a person is liable to be registered in the State or Union Territory from where he/she is making the taxable supply. As discussed in the foregoing paras, we observe that all transactions of the Appella....