Supply of Mud Engineering Services, chemicals and additives are neither composite & nor Bundled Supply

In re Halliburton Offshore Services Inc. (Oil India) (GST AAAR Andhra Pradesh)

The issue at hand for discussion is whether the supply of mud engineering services and supply of imported mud chemicals and additives provided on consumption basis by the applicant under the contract qualify as composite supply or not.

Before embarking upon the question, it is worthwhile to examine the intricacies of the subject matter with reference to the two taxable supplies involved in the question.

1. Supply of Mud Engineering service:

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