{"id":4506,"date":"2026-02-09T09:03:07","date_gmt":"2026-02-09T09:03:07","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4506"},"modified":"2026-02-09T09:03:10","modified_gmt":"2026-02-09T09:03:10","slug":"gst-aaar-odisha-ruling-dated-09-01-2026-temporary-spare-parts-storage-is-incidental-not-fixed-establishment-for-gst","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/02\/09\/gst-aaar-odisha-ruling-dated-09-01-2026-temporary-spare-parts-storage-is-incidental-not-fixed-establishment-for-gst\/","title":{"rendered":"GST, AAAR Odisha Ruling Dated 09\/01\/2026 – Temporary spare parts storage is incidental, not fixed establishment for GST\u00a0"},"content":{"rendered":"\n

Case of Thermo Fisher Scientific India Private Limited, AAAR Odisha Ruling Dated 9th<\/sup>\u00a0January 2026.\u00a0<\/em>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 \u2018Place of Business\u2019 in Odisha. The temporary storage of spare parts and tool kit at the Appellant\u2019s location in Odisha also does not constitute a \u2018Place of Business\u2019 or a `Fixed Establishment\u2019 under CGST Act. The appellant is not required to obtain separate GST registration in Odisha.<\/p>\n\n\n\n

(Link: AAAR Odisha Ruling Dated 09\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of Thermo Fisher Scientific India Private Limited, AAAR Odisha Ruling Dated 9th\u00a0January 2026.\u00a0AAAR held that the repair and maintenance […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[30,6],"tags":[],"class_list":["post-4506","post","type-post","status-publish","format-standard","hentry","category-aar-ruling","category-gst"],"yoast_head":"\nGST, AAAR Odisha Ruling Dated 09\/01\/2026 - 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