Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)

Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)Case-LawsGSTThe AAR held that the applicant’s operations in Odisha, involving repair and maintenance services through Field Service Engineers an

Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)
Case-Laws
GST
The AAR held that the applicant's operations in Odisha, involving repair and maintenance services through Field Service Engineers and storage of spare parts and tool kits, constitute a fixed establishment rather than a temporary place. Given the permanence of the applicant's presence and storage of goods at the Odisha location for fulfilling maintenance contracts

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