Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.

Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.Case-LawsGSTLocation of supplier and ‘place of business’ depend on where the supplier ordinarily runs the business; the

Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.
Case-Laws
GST
Location of supplier and 'place of business' depend on where the supplier ordinarily runs the business; therefore the place from which supplies are made determines the location of services – outcome: services are located at the Head Office (HO). Whether FSEs constitute an agent or create a place of business was addressed by noting FSEs are employees who do not contract with customers independently and can be withdrawn by the HO – outcome: FSE presence in Odisha is not a separate place of business or fixed establishment. Registration liability follows the supplier location; outcome: no separate GST registration required in Odisha.
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