AAR: Import of Drill Bits & supply thereof to ONGC’s location constitute two different supplies

Andhra Pradesh AAR holds that import of drill bits for supply to ONGC at its location in India does not constitute as a ‘single supply’ but involves two supplies (i) import into India and (ii) indigenous movement from port of import to ONGC’s location; Notes that the Applicant is a global service provider, engaged in providing various oilfield services to Exploration and Production companies across the globe, contracted with ONGC to provide drill bits for drilling to ON...