Mud Engineering & Chemicals Held Composite Supply as Services and Goods Are Inseparable

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 offi

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