The AAAR Odisha has ruled that M/s. Thermo Fisher Scientific India Private Limited does not need to register for GST in Odisha despite having Field Service Engineers (FSEs) operating in the state. The company, which provides trading and repair services across India, conducts all business activities, including agreements, invoicing, and payments, through its Head Office in Maharashtra. In Odisha, FSEs are deployed to ensure prompt service but operate strictly under the Head Office's instructions. Spare parts used by these engineers are dispatched from Maharashtra, with any unused parts temporarily held in Odisha before being returned.
The issue at hand was whether the presence of these engineers and the temporary storage of spare parts constituted a place of business, fixed establishment, or necessitated GST registration in Odisha. The Authority concluded that since all contracts and financial transactions are managed by the Maharashtra Head Office, it remains the primary location of supply. The temporary storage of spare parts by FSEs is considered incidental to service delivery and does not equate to maintaining stock or conducting business in Odisha. Furthermore, the FSEs are employees, not independent agents, and do not engage in contract-making or business activities independently in Odisha.
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As there is no permanent establishment, independent business setup, or supply originating from Odisha, the company is not required to obtain a separate GST registration in the state. The decision reinforces that the operational control and financial transactions centered at the Head Office are crucial in determining GST registration requirements.
Order Date - 09 January 2026
Facts -
- M/s. Thermo Fisher Scientific India Private Limited is engaged in pan-India trading and provides repair and maintenance services under AMC/CMC contracts, with all agreements, invoicing, and payments handled by its Head Office in Maharashtra.
- To ensure quick service for Odisha customers, the company deploys Field Service Engineers (FSEs) in Odisha who perform repairs strictly as per instructions from the Head Office.
- Spare parts are dispatched from the Maharashtra warehouse; only leftover or unused parts are temporarily held by FSEs in Odisha for operational convenience and later returned.
- The Odisha unit has no independent contracts, no separate invoicing, no books of account, and no permanent infrastructure, only employees executing Head Office obligations.
Issue -
- Whether the presence of Field Service Engineers and temporary storage of spare parts in Odisha creates a place of business, fixed establishment, or a requirement for GST registration in Odisha?
Order -
- The Authority observed that all contracts, invoices, and consideration flow originate from the Head Office in Maharashtra, making it the true location of supply.
- Temporary holding of spare parts by FSEs is incidental to service delivery and does not amount to stock maintenance or carrying on business in Odisha.
- Field Service Engineers are employees, not agents, and they neither enter contracts nor conduct independent business in Odisha.
- Since there is no permanence, independent setup, or supply originating from Odisha, the appellant is not required to take separate GST registration in the State.
