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Contractual supply of mud engineering services together with...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left open
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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 were custom-prepared and supplied in conjunction with monitoring and injection services to ensure safe, efficient drilling, making services the principal component of a composite transaction. The High Court set aside the orders of the advance ruling authority and its appellate body, leaving fixation of the applicable tax rate to the appropriate authority.
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 were custom-prepared and supplied in conjunction with monitoring and injection services to ensure safe, efficient drilling, making services the principal component of a composite transaction. The High Court set aside the orders of the advance ruling authority and its appellate body, leaving fixation of the applicable tax rate to the appropriate authority.
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