Nature of supply— The present appeal has been filed against the Advance Ruling passed by Authority for Advance Ruling, Andhra Pradesh.

The appellant has not disputed the Ruling to the extent that the transaction of import and subsequent supply to ONGC are two distinct transactions i.e. distinct supplies as prescribed under the Customs / GST Acts. Thus the decision of the impugned order with regard to 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 is upheld.

The main contention on behalf of the appellant is that the case fell within the language of the two notifications, one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017 and another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 under the IGST/CGST Acts respectively.

It is concluded that The Essentiality certificates prescribed under the said two notifications have to be furnished separately to avail the benefit of the said notifications.

Held that— This authority do not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling