<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">In the aforesaid example relating to FOR contract, the supply under the contract shall be classified as &lsquo;composite supply&rsquo; where there is a principal supply and other supplies are naturally bundled and supplied in conjunction with each other in the ordinary course of business. The GST rate of principal supply shall be applicable in this case i.e. GST rate as applicable to the mineral.</span></span></p>