https://www.taxtmi.com/caselaws?id=300574 The Appellate Authority upheld the ruling that the reimbursement for Lost in Hole (LIH) equipment is considered a separate supply liable to GST under Section 7 of the CGST Act, 2017. They determined that the drilling services and LIH reimbursement are not naturally bundled as composite supplies, and therefore, the rate of GST for the LIH equipment is based on its classification. The decision affirmed the Authority for Advance Ruling's position in Andhra Pradesh. en-us Sat, 28 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300574 The Appellate Authority upheld the ruling that the reimbursement for Lost in Hole (LIH) equipment is considered a separate supply liable to GST under Section 7 of the CGST Act, 2017. They determined that the drilling services and LIH reimbursement are not naturally bundled as composite supplies, and therefore, the rate of GST for the LIH equipment is based on its classification. The decision affirmed the Authority for Advance Ruling's position in Andhra Pradesh. Case-Laws GST Sat, 28 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300574