Page 144 - GSTL_20th August 2020_Vol 39_Part 3

358 GST LAW TIMES [ Vol. 39
pending upon nature of supply - Entitlement or eligibility or applicability of
exemption from Central Tax under Notification No. 3/2017-C.T. (Rate) to sup-
ply of goods (drill bits) to delivery stations of ONGC only upon fulfilment of
conditions specified in said Notification - Activity of import and subsequent
supply of drill bits by applicant to ONGC does not qualify as one single sup-
ply - Activity involves two supplies - Section 7 of Integrated Goods and Ser-
vices Tax Act, 2017. [paras 8.3, 8.4, 8.5, 8.6, 8.7]
Ruling in favour of assessee
CASES CITED
Brij Raj v. S.K. Shaw — AIR 1951 SC 115 — Referred .................................................................... [Paras 6.4.3]
Chandavarkar Sita Ratna Rao v. Ashalata.S.Guram — AIR 1987 SC 117 — Referred .............. [Paras 6.4.3]
Garden Silk Mills Ltd. v. Union of India — 1999 (113) E.L.T. 358 (S.C.) — Referred ........ [Paras 6.12, 6.14]
J.V. Gokal and Co. Pvt. Ltd. v. Assistant Collector of Sales Tax
— 1999 (110) E.L.T. 106 (S.C.) — Referred ............................................................................... [Para 6.11]
Minerals and Metals Trading Corpn.of (I) Ltd. v. State of Andhra Pradesh
— 1999 (106) E.L.T. 23 (A.P.) — Referred ...................................................................... [Paras 6.13, 6.14]
REPRESENTED BY : Shri Shyam Sundar Bangaru, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by Halliburton Offshore
Services Inc. (hereinafter referred to as applicant), registered under the Goods &
Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
Halliburton Offshore Services Inc. (hereinafter referred to as ‘HOSI’) is a
global service provider, engaged in providing various oilfield services to Explo-
ration and Production companies across the globe.
Presently, the applicant has contracted to provide drill bits for drilling to
ONGC at 12 different locations.
The applicant had filed an application in Form GST ARA-01, 8-11-2019,
by paying required amount of fee for seeking Advance Ruling on the following
issues, as mentioned below.
4. Question raised before the Authority :
The applicant filed the present application seeking a ruling from this Au-
thority on the following issues :
(a) 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 lo-
cation.
(b) If two supplies are involved in the abovementioned transaction then
whether two Essentiality Certificates (‘EC’) are required to be issued
i.e.
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