Page 59 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : HALLIBURTON OFFSHORE SERVICES INC. (OIL INDIA) 145

2020 (39) G.S.T.L. 145 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : HALLIBURTON OFFSHORE SERVICES INC. (OIL
INDIA)
AAR No. 15/AP/GST/2020, dated 13-5-2020
Mud Engineering services supplied along with supply of imported
mud chemicals and additives provided on consumption basis whether compo-
site supply - All activities/events viz procurement, delivery, usage, rejection or
replacement, demobilization and receipt of consideration relating to mud-
chemicals and additives can be done independently or separately - Though
mud chemicals and additives essentials and integral part of applicant’s work
under mud engineering and drilling waste management services contract -
Supply of these items not necessarily “in conjunction with supply of services”
- Supply of mud-chemicals and additives on consumption basis not composite
supply - Supply classifiable as supply of goods under respective HSN Code of
goods - Other events supply of goods (on rental basis) and supply of services
(supply of technical personnel) also classifiable independently under respec-
tive HSN/SAC Code of goods and services - Such supply of mud-chemicals
and additives on consumption basis at OIL India’s location in India provided
under contract qualify for concessional GST rate of 5% against an Essentiality
Certificate under Notification No. 50/2017-Cus. at time of their importation
subject to fulfilment of description, tariff item, lists and conditions specified
therein and subject to satisfaction of Proper Officer - Section 2(30) of Central
Goods and Services Tax Act, 2017. [paras 9.6, 9.7, 9.8, 9.9, 9.10, 9.11, 9.12, 9.13,
9.14, 9.15, 9.16]
Ruling in favour of department
REPRESENTED BY : Shri Shyam Sundar Bangaru, for the Assessee
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by Halliburton Offshore
Services Inc. (hereinafter referred to as applicant), registered under the Goods &
Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
Halliburton Offshore Services Inc. is a global service provider, engaged
in providing various oilfield services to Exploration and Production companies
across the globe.
Presently, the Applicant has contracted to provide Mud Engineering and
GST LAW TIMES  13th August 2020  59