Halliburton Offshore Services Inc ., In re
Date: May 13, 2020
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
Subject Matter
Reimbursement received towards LIH (Lost In Hole) equipment is liable to GST
Summary
Question: Whether reimbursement received towards LIH (Lost In Hole) equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? Answer: It is observed that the Applicant receives reimbursement…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by Halliburton Offshore Services Inc. (LIH) (hereinafter referred to as applicant), registered under the Goods & Service Tax. 2. The provisions of the CGST Act and APGST Act are identical, exce…