1. The nature of supply done by the applicant is one composite supply consisting of two supplies - one relating to the manufacturing service on the physical inputs (goods) owned by others (Service Accounting Code 9988) and the other relating to supply of non-critical components, with the former being the principal supply and is taxable at 18%. 2. The value of the goods provided by principal on free of cost basis for undertaking the job work activity would not form the part of the value of supply.