Nature of supply - sales goods after import - single supply or ...

Importing and Supplying Drill Bits Are Separate Transactions Under Tax Law; Not a Single Supply Process.

July 15, 2020

Case Laws     GST     AAR

Nature of supply - sales goods after import - single supply or two independent supplies - the Applicant, under a contractual obligation, is required to import drill bits by themselves as an importer and undertake to supply drill bits to the delivery location of ONGC on consignment basis i.e. sale on approval basis - the activity of import and subsequent supply of drill bits by the Applicant to ONGC does not qualify as one single supply.

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