https://www.taxtmi.com/caselaws?id=300571 The Appellate Authority upheld the ruling of the AAR that the supply of mud engineering services and the supply of chemicals and additives do not qualify as a composite supply under the CGST Act. Therefore, these supplies are to be taxed separately under the respective HSN codes. The concessional GST rate of 5% is applicable at the time of importation, subject to specified conditions. en-us Mon, 09 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300571 The Appellate Authority upheld the ruling of the AAR that the supply of mud engineering services and the supply of chemicals and additives do not qualify as a composite supply under the CGST Act. Therefore, these supplies are to be taxed separately under the respective HSN codes. The concessional GST rate of 5% is applicable at the time of importation, subject to specified conditions. Case-Laws GST Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300571