https://www.taxtmi.com/caselaws?id=786511 Whether the supply of mud engineering expertise together with provision and injection of formulated drilling fluids and chemicals constitutes a composite supply under the GST composite supply definition is examined by applying the mutual essentiality and principal supply tests. The chemicals are prepared and consumed as an integral part of delivering the engineering service and are supplied in conjunction with it; separate billing is not decisive. Applying those principles, the combined supply qualifies as a composite supply and prior adverse advance rulings are set aside, making the service with consumed chemicals one taxable composite transaction. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786511 Whether the supply of mud engineering expertise together with provision and injection of formulated drilling fluids and chemicals constitutes a composite supply under the GST composite supply definition is examined by applying the mutual essentiality and principal supply tests. The chemicals are prepared and consumed as an integral part of delivering the engineering service and are supplied in conjunction with it; separate billing is not decisive. Applying those principles, the combined supply qualifies as a composite supply and prior adverse advance rulings are set aside, making the service with consumed chemicals one taxable composite transaction. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786511