Case LawAdvance Ruling No. 37/ARA/2025
Oil and Natural Gas Corporation Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- September 23, 2025
- Type:
- Advance Ruling
- Members:
- Suseel Kumar, Thiyagarajan
Subject
Minimum Guaranteed Off-take (MGO) Charges are Not Taxable Under GST
SupplyConsideration
Summary
M/s. Oil and Natural Gas Corporation Limited (ONGC) sought an advance ruling on the GST implications of the Minimum Guaranteed Off-take (MGO) Charges it imposes on GAIL (India) Limited under their Gas Sales and Transportation Agreement (GSTA). The ag…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Oil and Natural Gas Corporation Limited is engaged in the manufacture and supply of crude oil and natural gas, which are supplied through pipelines located at delivery points across India. In the State of Tamil Nadu, the Applicant is registered vide GSTIN 33AAACO1598A1ZU, through which the present Application is being fil…