Explosives in Blasting: Composite Supply of Goods & Services under CGST & GGST Acts, as per Sections 2(30) & 8(a).

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....Supply of goods or Supply of services? - use of explosives in the blasting activity - the situation as narrated by the applicant is a composite supply of goods and services and shall be covered by Section 2(30) and Section 8(a) of the CGST Act, 2017 and the GGST Act, 2017.....