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BHARAT PETROLEUM CORPORATION LIMITED
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

B.G.KRISHNAN
B.S.THYAGARAJABABU
Pet. Counsel
Abhishek A Rastogi
Res. Counsel
Na

Petitioner / Applicant

BHARAT PETROLEUM CORPORATION LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Oct 20, 2018
Order No.

KER/21/2018

Citation

2018(10) TAXREPLY 308
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ORDER

The applicant is d Public sector undertaking operating oil refinery and producers of several petroleum products. For carrying out the refining activity of petroleum products. the applicant requires industrial Gases such as Hydrogen, Nitrogen and Steam. he industrial Gases ate obtained from inputs such us ‘Re-gasified Liquefied Natural (Gas (RLNG). De-mineralized water (DM Water), Hydrogen Rich oft Gas and raw water’. The applicant allowed M/s. Prodair Air Products Pvt. Ltd. to put up a facility for processing of industrial gases on Build Own Operate basis. The applicant transport the inputs for processing through pipe lines to M/s. Prodair Air Products Pvt Ltd. The applicant proposed to execute job work agreement with M/s. Prodair Air Products Pvt Ltd for processing producing the industrial gases using the inputs provided by the applicant and send hack the processed industrial gas to the applicant. The applicant sought for advance ruling on the following: i) Whether ....

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