diff --git a/spark/src/main/scala/io/substrait/spark/logical/ToLogicalPlan.scala b/spark/src/main/scala/io/substrait/spark/logical/ToLogicalPlan.scala
index 45b6c2205..ca1fbe25b 100644
--- a/spark/src/main/scala/io/substrait/spark/logical/ToLogicalPlan.scala
+++ b/spark/src/main/scala/io/substrait/spark/logical/ToLogicalPlan.scala
@@ -28,7 +28,7 @@ import org.apache.spark.sql.catalyst.util.toPrettySQL
 import org.apache.spark.sql.execution.QueryExecution
 import org.apache.spark.sql.execution.datasources.{HadoopFsRelation, InMemoryFileIndex, LogicalRelation}
 import org.apache.spark.sql.execution.datasources.csv.CSVFileFormat
-import org.apache.spark.sql.types.{DataTypes, IntegerType, StructField, StructType}
+import org.apache.spark.sql.types.{DataTypes, IntegerType, LongType, StructField, StructType}
 import io.substrait.`type`.{StringTypeVisitor, Type}
 import io.substrait.{expression => exp}
 import io.substrait.expression.{Expression => SExpression}
@@ -160,11 +160,19 @@ class ToLogicalPlan(spark: SparkSession) extends DefaultRelVisitor[LogicalPlan]
   }
   override def visit(fetch: relation.Fetch): LogicalPlan = {
     val child = fetch.getInput.accept(this)
-    val limit = Literal(fetch.getCount.getAsLong.intValue(), IntegerType)
-    fetch.getOffset match {
-      case 1L => GlobalLimit(limitExpr = limit, child = child)
-      case -1L => LocalLimit(limitExpr = limit, child = child)
-      case _ => visitFallback(fetch)
+    val limit = fetch.getCount.getAsLong.intValue()
+    val offset = fetch.getOffset.intValue()
+    if (limit >= 0) {
+      val limitExpr = Literal(limit, IntegerType)
+      if (offset > 0) {
+        GlobalLimit(limitExpr,
+          Offset(Literal(offset, IntegerType),
+            LocalLimit(Literal(offset + limit, IntegerType), child)))
+      } else {
+        GlobalLimit(limitExpr, LocalLimit(limitExpr, child))
+      }
+    } else {
+        Offset(Literal(offset, IntegerType), child)
     }
   }
   override def visit(sort: relation.Sort): LogicalPlan = {
diff --git a/spark/src/main/scala/io/substrait/spark/logical/ToSubstraitRel.scala b/spark/src/main/scala/io/substrait/spark/logical/ToSubstraitRel.scala
index 08a06c2e4..e66126bb4 100644
--- a/spark/src/main/scala/io/substrait/spark/logical/ToSubstraitRel.scala
+++ b/spark/src/main/scala/io/substrait/spark/logical/ToSubstraitRel.scala
@@ -170,23 +170,37 @@ class ToSubstraitRel extends AbstractLogicalPlanVisitor with Logging {
     case other => throw new UnsupportedOperationException(s"Unknown type: $other")
   }
 
-  private def fetchBuilder(limit: Long, global: Boolean): relation.ImmutableFetch.Builder = {
-    val offset = if (global) 1L else -1L
-    relation.Fetch
-      .builder()
-      .count(limit)
+  private def fetch(child: LogicalPlan, offset: Long, limit: Long = -1): relation.Fetch = {
+    relation.Fetch.builder()
+      .input(visit(child))
       .offset(offset)
+      .count(limit)
+      .build()
   }
+
   override def visitGlobalLimit(p: GlobalLimit): relation.Rel = {
-    fetchBuilder(asLong(p.limitExpr), global = true)
-      .input(visit(p.child))
-      .build()
+    p match {
+      case OffsetAndLimit((offset, limit, child)) => fetch(child, offset, limit)
+      case GlobalLimit(IntegerLiteral(globalLimit), LocalLimit(IntegerLiteral(localLimit), child))
+        if globalLimit == localLimit => fetch(child, 0, localLimit)
+      case _ =>
+        throw new UnsupportedOperationException(s"Unable to convert the limit expression: $p")
+    }
   }
 
   override def visitLocalLimit(p: LocalLimit): relation.Rel = {
-    fetchBuilder(asLong(p.limitExpr), global = false)
-      .input(visit(p.child))
-      .build()
+    val localLimit = asLong(p.limitExpr)
+    p.child match {
+      case OffsetAndLimit((offset, limit, child)) if localLimit >= limit =>
+        fetch(child, offset, limit)
+      case GlobalLimit(IntegerLiteral(globalLimit), child) if localLimit >= globalLimit =>
+        fetch(child, 0, globalLimit)
+      case _ => fetch(p.child, 0, localLimit)
+    }
+  }
+
+  override def visitOffset(p: Offset): relation.Rel = {
+    fetch(p.child, asLong(p.offsetExpr))
   }
 
   override def visitFilter(p: Filter): relation.Rel = {
diff --git a/spark/src/test/scala/io/substrait/spark/TPCHPlan.scala b/spark/src/test/scala/io/substrait/spark/TPCHPlan.scala
index 224ac2e8d..76c5b9a6a 100644
--- a/spark/src/test/scala/io/substrait/spark/TPCHPlan.scala
+++ b/spark/src/test/scala/io/substrait/spark/TPCHPlan.scala
@@ -73,10 +73,16 @@ class TPCHPlan extends TPCHBase with SubstraitPlanTestBase {
         "order by l_shipdate asc, l_discount desc nulls last")
   }
 
-  ignore("simpleOffsetClause") { // TODO need to implement the 'offset' clause for this to pass
+  test("simpleOffsetClause") {
     assertSqlSubstraitRelRoundTrip(
       "select l_partkey from lineitem where l_shipdate < date '1998-01-01' " +
         "order by l_shipdate asc, l_discount desc limit 100 offset 1000")
+    assertSqlSubstraitRelRoundTrip(
+      "select l_partkey from lineitem where l_shipdate < date '1998-01-01' " +
+        "order by l_shipdate asc, l_discount desc offset 1000")
+    assertSqlSubstraitRelRoundTrip(
+      "select l_partkey from lineitem where l_shipdate < date '1998-01-01' " +
+        "order by l_shipdate asc, l_discount desc limit 100")
   }
 
   test("simpleTest") {