Case of Thermo Fisher Scientific India Private Limited, AAAR Odisha Ruling Dated 9th January 2026. AAAR held that the repair and maintenance services provided by the Head Office of the Appellant which is in Maharashtra through Field Service Engineers under Annual Maintenance Contract or Comprehensive Maintenance Contracts with the Customers in Odisha does not constitute a ‘Place of Business’ in Odisha. The temporary storage of spare parts and tool kit at the Appellant’s location in Odisha also does not constitute a ‘Place of Business’ or a `Fixed Establishment’ under CGST Act. The appellant is not required to obtain separate GST registration in Odisha.