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2019 (4) TMI 110 - AAR - GSTClassification of supply - supply of goods or supply of services - activity of Bus Body Building on job work basis, on the chassis supplied by the customer - rate of GST - Held that:- Chassis is a semi-finished goods and any treatment done by any other party on the chassis of principal is the activity of the job work. The ownership of the chassis is not transferred to the job worker. The job worker can use his own goods for providing the service of job work. In this case fabrication of body is a structure which is applied on the chassis supplied by the customer and hence the activity of fabrication of body with material is also a service covered under SAC Code 9988 - Manufacturing services on physical inputs (goods) owned by others and thereby attract 18% GST.
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