Case Details: Thermo Fisher Scientific India (P.) Ltd., In re [2026] 185 taxmann.com 608 (AAAR-ODISHA)
Judiciary and Counsel Details
- P. R. Lakra & Ms Yamini Sarangi, Member
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Hasti Shah, Manager Taxation, Ritesh Gyanchandani & Vikash Agarwal, Authorised Representatives for the Applicant.
Facts of the Case
The appellant, engaged in pan-India trading of analytical and laboratory equipment, provided repair and maintenance services in Odisha under Annual Maintenance Contracts (AMC) and Comprehensive Maintenance Contracts (CMC) to customers located in Odisha. All contracts, invoicing, inventory management, and administrative functions were carried out by the Head Office situated in Maharashtra, while Field Service Engineers (FSEs) were deployed in Odisha for on-site servicing and related activities. It sought a ruling on whether such operational presence constituted a ‘place of business’ or ‘fixed establishment’ in Odisha and whether it attracted liability for separate GST registration. The matter was accordingly placed before the Appellate Authority for Advance Ruling (AAAR).
AAAR Held
The AAAR held that the activities carried out in Odisha through FSEs did not amount to a ‘place of business’ or ‘fixed establishment’ under Section 2(85) and Section 2(50) of the CGST Act and Odisha GST Act, as there was no sufficient degree of permanence or independent operational setup in the state. It was observed that all contractual arrangements, invoicing, and supply decisions were undertaken and controlled from the Head Office in Maharashtra, and the mere deployment of employees along with temporary storage of tools and spare parts did not alter the location of supply. The Authority further held that since taxable supplies originated from Maharashtra, the conditions under Section 22 for obtaining separate registration in Odisha were not satisfied. Accordingly, the AAAR set aside the AAR ruling and held that no separate GST registration in Odisha was required.
List of Cases Referred to
- Thermo Fisher Scientific India (P.) Ltd., In re [2025] 177 taxmann.com 408 (AAR – ODISHA) (para 1)
- T & D Electricals, In re [2020] 120 taxmann.com 409/[2021] 83 GST 542/[2020] 33 GSTL 286 (AAR – RAJASTHAN) (para 4.9)
- Konkan Railway Corporation Ltd. In re [2022] 144 taxmann.com 29/[2023] 95 GST 93 (AAR – ODISHA) (para 4.9)
- Gandhar Oil Refinery (India) Ltd., In re [2019] 106 taxmann.com 291/76 GST 446/26 GSTL 531 (AAR – MAHARASHTRA) (para 4.11).
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