Halliburton Offshore Services Inc. Vs Union of India
Date: February 10, 2026
Subject Matter
Mud Engineering Services with Chemical Supply Constitute Composite Supply Under GST
Summary
The High Court allowed the writ petition, setting aside the orders of the Authority for Advance Ruling and the Appellate Authority for Advance Ruling. The Court held that the supply of mud engineering services along with chemicals and additives by th…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT Heard Sri Prasad Paranjape, the learned counsel appearing for Sri K. Sai Sreenadh, learned counsel for the petitioner and Smt. Santhi Chandra, the learned Standing Counsel for CBIC appearing for the respondents. 2. The petitioner which is registered outside India had established its project office, in Mumbai, Maharashtra and set up an of…