https://www.taxtmi.com/caselaws?id=396683 The supply of mud engineering services along with imported mud chemicals and additives provided on a consumption basis was ruled not to qualify as a composite supply. As a result, the supplies should be classified independently under their respective HSNs for goods/services, with applicable GST rates levied accordingly. The supply of mud chemicals and additives on a consumption basis qualifies for a concessional GST rate of 5% under a specific Customs Notification, subject to meeting specified conditions and approval by the Proper Officer. en-us Wed, 13 May 2020 00:00:00 +0530 Wed, 04 Nov 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396683 The supply of mud engineering services along with imported mud chemicals and additives provided on a consumption basis was ruled not to qualify as a composite supply. As a result, the supplies should be classified independently under their respective HSNs for goods/services, with applicable GST rates levied accordingly. The supply of mud chemicals and additives on a consumption basis qualifies for a concessional GST rate of 5% under a specific Customs Notification, subject to meeting specified conditions and approval by the Proper Officer. Case-Laws GST Wed, 13 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396683