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2022 (4) TMI 1340 - AAR - GSTClassification of supply - supply of services or not - activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building - applicable accounting code of such services as per the Scheme of Classification of Services - applicable rate of GST - HELD THAT:- Schedule II(3) CGST Act reads as, any treatment or process which is applied to another person’s goods is a supply of service. Therefore bus body building on customer owned chassis is supply of service - Section 2(68) CGST Act defines Job work as any treatment or process undertaken by a person on goods belonging to another registered person. Therefore bus body building on chassis owned by GST registered customer is Job work and finds entry at Sr no 26(ic) to Notification 11/2017-CT(R) - And bus body building on chassis owned by un-registered customer is ‘Manufacturing services on physical inputs (goods) owned by others, other than those registered under CGST Act’ which finds entry at Sr no. 26(iv) to Notification 11/2017- CT( R). As per the Scheme of Classification of services, it is found that subject supply merits to be classified at Heading 9988 ‘Manufacturing services on physical inputs (goods) owned by others’ and precisely at Service code (Tariff) 998882 ‘other transport equipment manufacturing services’.
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