{"id":75010,"date":"2026-02-13T17:05:35","date_gmt":"2026-02-13T11:35:35","guid":{"rendered":""},"modified":"2026-02-13T17:05:35","modified_gmt":"2026-02-13T11:35:35","slug":"composite-supply-of-drilling-services-and-site-specific-chemicals-characterised-as-composite-supply-prior-advance-rulings-set-aside-tax-rate-left-open","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75010","title":{"rendered":"Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open"},"content":{"rendered":"<p>Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open<br \/>Case-Laws<br \/>GST<br \/>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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96874\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left openCase-LawsGSTContractual supply of mud engineering services together with site-specific chemicals consti<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75010","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75010"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75010\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}