Case LawAAR No. 16/AP/GST/2020
Halliburton Offshore Services Inc ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- May 13, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
Reimbursement received towards LIH (Lost In Hole) equipment is liable to GST
Supply
Summary
Question: Whether reimbursement received towards LIH (Lost In Hole) equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? Answer: It is observed that the Applicant receives reimbursement…
Judgement
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by Halliburton Offshore Services Inc. (LIH) (hereinafter referred to as applicant), registered under the Goods & Service Tax. 2. The provisions of the CGST Act and APGST Act are identical, exce…