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GST on import of drill bits for supply to ONGC at its location in India on consumption basis
Case Law Details
- Case Name
- In re Halliburton Offshore Services Inc. (Drill Bits) (GST AAR Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Andhra Pradesh, Advance Rulings
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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 required to be issued for availing benefits with res...
