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No Separate GST Registration Needed for After-Sales Service in Customer State When supply is from HO: AAAR
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that no separate GST registration is required in the...
![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")
![Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124122-repair-services-via-field-engineers-in-state-dont-create-place-of-business-when-contracts-invoicing-from-hojpg.webp "Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]")
![Leasing of E-Bikes without Operator Classifiable under Amended Tax Rate Notification at 18% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/AAAR-GST-18-GST-for-e-bike-Leasing-of-E-Bikes-TAXSCAN.jpg "Leasing of E-Bikes without Operator Classifiable under Amended Tax Rate Notification at 18% GST: AAAR [Read Order]")
![Bakery selling Eatables on Take Away basis can’t be treated as Restaurant Services: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Bakery-selling-eatables-restaurant-Services-AAAR-Taxscan.jpg "Bakery selling Eatables on Take Away basis can’t be treated as Restaurant Services: AAAR [Read Order]")
Work Contract entrusted to NBCC (India) by IIT, Bhubaneswar to be treated as Composite Supply Contract: AAAR [Read Order]
The Odisha Appellate Authority of Advance Ruling (AAAR) ruled that the work contract entrusted to NBCC (India) by IIT, Bhubaneswar to be treated as composite supply contract. The appellant, M/s...
![Work Contract entrusted to NBCC (India) by IIT, Bhubaneswar to be treated as Composite Supply Contract: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Work-contract-NBCC-India-by-IIT-Bhubaneswar-composite-supply-contract-AAAR-Taxscan.jpeg "Work Contract entrusted to NBCC (India) by IIT, Bhubaneswar to be treated as Composite Supply Contract: AAAR [Read Order]")