Halliburton Offshore Services Inc. Vs Union of India (Andhra Pradesh High Court)
The writ petition was filed challenging the orders dated 13.05.2020 of the Authority for Advance Ruling (AAR) and 09.11.2020 of the Appellate Authority for Advance Ruling (AAAR), which had held that the supply of mud engineering services along with supply of imported mud chemicals and additives did not qualify as a “composite supply” under the Goods and Services Tax Act, 2017 (GST Act).
The petitioner, a company registered outside India, had established a project office in Mumbai and an office in East Godavari District, Andhra Pradesh. It is engaged in supplying oil field-related services, including mud engineering services, operation and management of mud plant services, drilling and waste management services, fluid management services, and related activities.
The petitioner was awarded a contract by M/s Oil India Limited for providing mud engineering and related services in the Krishna-Godavari basin project. The contract, executed on 08.09.2014 pursuant to a letter of award dated 30.03.2014, required the petitioner to provide mud engineering services inclusive of tools, equipment, laboratory facilities, consumables, chemicals, additives, and personnel for drilling high temperature and high pressure wells. The scope included designing and formulating drilling mud programs, waste management, and supplying drilling mud, completion fluids, and wellbore clean-up chemicals.
