GST on import of drill bits for supply to ONGC at its location in India on consumption basis

In re Halliburton Offshore Services Inc. (Drill Bits) (GST AAR Andhra Pradesh)

In view of the submission made by the applicant we find that the basic issue before us is 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’s location; and If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC7) are

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