Halliburton Offshore Services Inc ., In re
Date: May 13, 2020
Subject Matter
Supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis is not Composite Supply
Summary
Q) Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the applicant under the Contract qualify as composite supply or not. A) As the essential second criter…
1. The present application has been filed u/s 97 of the Central (roods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by Halliburton Offshore Services Inc. (hereinafter referred to as applicant), registered under the Goods & Service Tax. p:eq(11)"> 2. The provisions of the CGST Act and APGST Act are identical…