Supply of mud engineering services & imported mud chemicals not constitute composite supply

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh)

The supply of mud engineering services along and supply of imported mud chemicals and additives are different supplies and do not constitute composite supply.

In the instant case, the appellant uses certain specialized equipment / tools for drilling oil and gas wells in offshore and onshore environment to pre-defined bottom hole targets which are carried out beneath the surface of the earth. There is a probability that

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