{"id":74977,"date":"2026-02-11T09:36:35","date_gmt":"2026-02-11T04:06:35","guid":{"rendered":""},"modified":"2026-02-11T09:36:35","modified_gmt":"2026-02-11T04:06:35","slug":"place-of-business-and-gst-registration-for-repair-and-maintenance-services-ho-in-maharashtra-no-separate-odisha-registration-required","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74977","title":{"rendered":"Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required."},"content":{"rendered":"<p>Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.<br \/>Case-Laws<br \/>GST<br \/>Location of supplier and &#39;place of business&#39; depend on where the supplier ordinarily runs the business; therefore the place from which supplies are made determines the location of services &#8211; 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<\/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=96786\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Place of business and GST registration for repair and maintenance services: HO in Maharashtra, no separate Odisha registration required.Case-LawsGSTLocation of supplier and &#8216;place of business&#8217; depend on where the supplier ordinarily runs the business; the<\/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-74977","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74977","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=74977"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74977\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74977"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74977"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74977"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}