Case LawAAR No. 07/AP/GST/2020
Halliburton Offshore Services Inc ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- February 25, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
GST on import of drill bits into India
Summary
Question a: Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely,- – Import into India of drill bits; and – Indigenous movement from the port of import to ONGC&rsqu…
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. (hereinafter referred to as applicant), registered under the Goods & Service Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for…