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SHELL ENERGY INDIA PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Priyanka Rathi
Abhishek Nolkha
Res. Counsel
---

Petitioner / Applicant

SHELL ENERGY INDIA PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date May 11, 2022
Order No.

GUJ/GAAR/R/2022/26

Citation

2022(5) TAXREPLY 5823
Original Order
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ORDER

M/s Shell Energy India Private Limited (formerly known as Hazira LNG Private Limited) (hereinafter referred to as M/s Shell/Applicant for the sake of brevity) owns and operates a Liquefied Natural Gas re-gasification terminal (Terminal) at Village Hazira, District Surat, Gujarat and is, inter alia, engaged in providing services of re-gasification of LNG imported by Customers at the Hazira Port. 2. M/s Shell supplies services of re-gasification of LNG imported by Customers. M/s Shell also provides certain incidental and ancillary services related to unloading of LNG, storage of LNG in cryogenic tanks and delivery of Regasified LNG (RLNG) and these services are included in the scope of re-gasification services rendered by M/s Shell. The scope of re-gasification services encompasses the following activities: i. Receipt of LNG cargo/ carriers at the Hazira port; ii. Unloading of LNG from the carriers and its receipt at Terminal’s receipt point; iii. Storing the....

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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
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☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).