Shell Energy India P Ltd ., In re
Date: February 27, 2025
Court: Appellate Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Rajeev Topno, B V Sivanagakumari
Subject Matter
GST on SUG (System Use Gas) in LNG Regasification: Case remanded to AAR
Summary
The case revolves around an appeal filed by M/s. Shell Energy India P Ltd. concerning the taxation of "SUG" (system use gas) during the regasification of LNG (liquefied natural gas). The appellant contended that the value attributed to SUG should not…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the `GGST Act, 2017′) are pari materia and have the same provisions in like matter and differ from each…