https://www.taxtmi.com/highlights?id=54032 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. en-us Wed, 15 Jul 2020 16:36:34 +0530 Wed, 15 Jul 2020 16:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54032 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. Highlights GST Wed, 15 Jul 2020 16:36:34 +0530 https://www.taxtmi.com/highlights?id=54032