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2020 (10) TMI 768 - AAR - GSTClassification of supply - supply of goods or supply of services - activity of building and mounting of the body on the chassis made available by the customers - HELD THAT:- In the instant case the applicant is entrusted with the work of building the load body using own material for fabricating the bus body besides fabrication services - Once the bus body is built and mounted on the chassis, the vehicle is sent back to the Customers after raising tax invoice towards body building charges on which GST is charged separately. At no stage the ownership of the chassis is transferred to the applicant. The consideration received by the applicant is towards the manufacturing of the bus body on the chassis supplied by the principal. Thus, it is evident that the activity undertaken by the applicant for body building on the chassis provided by customer is to be classified as Job work under CGST/TNGST Act 2017 and as per Schedule II of CGST Act 2017, the said activity of building body on the chassis of the customer by the applicant is supply of services. The activity of body building undertaken on a truck chassis made available by a customer to the applicant amounts to supply of services as per Schedule II clause 3 of CGST Act 2017.
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