Shell Energy India Pvt. Ltd ., In re
Date: May 11, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
Subject Matter
SUG (System Use Gas) is an indispensable part of taxable value
Summary
SUG [(a) gas used as fuel by Shell in GTG/ SCV; (b) gas used by M/s Shell for safety procedures by flaring/ venting out, even in cases of shutdown/ breakdown/ power failure when gas is vented out for safety reasons in the process of draining, purging…
M/s Shell Energy India Private Limited (formerly known as Hazira LNG Private Limited) (hereinafter referred to as M/s Shell/Applicant for the sake of brevity) owns and operates a Liquefied Natural Gas re-gasification terminal (Terminal) at Village Hazira, District Surat, Gujarat and is, inter alia, engaged in providing services of re-gasification of LNG imported by Customers at the Hazira Port. 2.…