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 ar
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