No GST registration required for AMC services driven by the head office: Odisha appellate authority
Odisha State’s Appellate Authority for Advance Ruling (AAAR) has held that head office driven Annual Maintenance Contract (AMC) services executed through deputed service engineers do not create a place of business or fixed establishment in the state. Hence, no separate GST registration is required in the State.
Experts feel such a ruling would be beneficial for the corporate providing AMC at various locations.
Disposing an appeal against the order of the State’s Authority for Advance Ruling (AAR), AAAR said that per GST law, a person is liable to be registered in the State or Union Territory from where he/ she makes the taxable supply. In the case of applicant, AAAR observed that all transactions were made from their Head Office located in Maharashtra and no separate transactions are made from the Appellant Odisha. All invoices are issued from the HO of the Appellant.
