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TaxReply India Pvt Ltd

SWAN LNG PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Nirali Gada
Komal Sampat
Res. Counsel
Na

Petitioner / Applicant

SWAN LNG PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2020
Order No.

GUJ/GAAR/R/46/2020

Citation

2020(7) TAXREPLY 3698
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ORDER

BRIEF FACTS The applicant M/s. Swan LNG Pvt. Ltd., has submitted that they are a private limited company incorporated in India and a subsidiary of Swan Energy Limited. They have submitted that they have entered into a Concession Agreement dated 18th October, 2017 with the Gujarat Maritime Board (‘GMB’) to, inter-alia, implement the development, construction, operation and maintenance of Liquefied Natural Gas (‘LNG’) Port with a Floating Storage and Regasification Unit (‘FSRU’) facility in Jafrabad, Gujarat under the Build, own, Operate and transfer (‘BOOT’) basis. As part of developing the LNG Port and FSRU facility, the applicant would be developing an Import Terminal for FSRU near the village Bhankodar near Jafrabad, Gujarat for an output of 10 MMTPA. After development of the said Import Terminal, it would be providing LNG regasification services to prospective customers. 2. The applicant has submitted that as per the Co....

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