AAAR held that a company is not required to take separate GST registration in the customer State for after-sales service when the supply is made from the Head Office.

The tribunal dropped the demand for PGP, holding it exempt under Notification No. 9/2016-ST and clarificatory circulars. However, it confirmed service tax liability for PGPPM, PGPEM, and EPGP.

AAAR held that temporarily keeping spare parts and tool kits with service engineers in Odisha for operational convenience does not create a “place of business” under GST.