AAR: Supply for mud activities and chemicals independent of mud engineering and drilling waste management Services

Andhra Pradesh AAR holds that supply of mud-activities and chemicals cannot be said to be in conjunction with supply of “mud engineering and drilling waste management Services” failing to qualify and classifiable as Composite Supply; Notes that the scope of work of the Applicant is providing mud engineering and waste management services to OIL India for smooth drilling of well and to ensure that the well is drilled in the desired size and is a combination of supply of ser...