{"id":72208,"date":"2025-08-04T08:28:18","date_gmt":"2025-08-04T02:58:18","guid":{"rendered":""},"modified":"2025-08-04T08:28:18","modified_gmt":"2025-08-04T02:58:18","slug":"operations-with-permanent-service-setup-and-stored-goods-qualify-as-fixed-establishment-under-gst-section-2-71","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72208","title":{"rendered":"Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)"},"content":{"rendered":"<p>Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;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&#39;s presence and storage of goods at the Odisha location for fulfilling maintenance contracts<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91222\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Operations with permanent service setup and stored goods qualify as fixed establishment under GST Section 2(71)Case-LawsGSTThe AAR held that the applicant&#8217;s operations in Odisha, involving repair and maintenance services through Field Service Engineers an<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72208","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72208","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72208"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72208\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72208"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72208"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72208"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}