https://www.taxtmi.com/highlights?id=96874 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. en-us Fri, 13 Feb 2026 17:05:35 +0530 Fri, 13 Feb 2026 17:05:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96874 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. Highlights GST Fri, 13 Feb 2026 17:05:35 +0530 https://www.taxtmi.com/highlights?id=96874