Applicant is a Japan-based company providing consultancy services in relation to the outdoor GIS equipment to Odisha Power Transmission Corporation Limited (OPTCL). Applicant does not have any office owned/rented in India. Staff of the applicant is deputed at project site of OPTCL-India.
Held: Applicant required to take registration under GST law. Location of applicant is deemed to be in India as the staff of the applicant is stationed at project site location of OPTCL-India, thereby forming a fixed establishment in India. Consulting services provided by Applicant to OPTCL do not qualify as ‘Import of service’ in the hands of OPTCL.