Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open

Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open
Case-Laws
GST
Contractual supply of mud engineering services together with site-specific chemicals constitutes a composite supply because the goods and services are naturally bundled, necessary for execution, and form an essential, intertwined part of the contractual obligation; separate billing does not alter its nature. The chemicals

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