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TMI Blog2018 (8) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... reference to the CGST Act, 2017 would also mean a reference to the same provisions under the MPGST Act, 2017. 2. BRIEF FACTS OF THE CASE: 2.1 M/s. Arpijay Fabricators Private Limited (hereinafter referred to as 'the Applicant'), having their registered office at 6, Manoramaganj, Indore and works at Plot No.506, 507, 508-A, 509 Sector III, Industrial Area, Pithampur District-Dhar (M.P.) are registered with the GSTN holding GSTIN 23AAECS9992C1Z5. 2.2 The Applicant is engaged in building bodies of various vehicles over the chasis provided by their principal on job work basis. During the course of carrying out the process of body building, the Applicant are consuming their own material. The Applicant have contended that as per their unders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit additional submission in respect of the questions posed before the Authority. 5.2 Shri Praveen Gupta, Accounts Manager of the Applicant submitted a letter dtd.23.06.2018 mentioning additional submissions for consideration. It was submitted that/... for fabricating the bus body, we first make the pipe structure and mount the same on the chasis. Outer panelling is done with GP Sheet and interior panelling with colour coated GP sheets. Flooring with chequered plywood. After primer painting, the final coat of paint is applied, in this case body is not made separately but is fabricated on chasis itself Body requirement (mainly interior) differ from party to party. 5.3 It was further submitted that 'thus it can be seen from above t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity to decide. The issue has been set to rest by the clarification. Accordingly, the activity undertaken by the Applicant has to be treated as 'Composite Supply' as defined under Section 2(30) of the CGST Act 2017 and corresponding entry in MPGST Act, 2017, which is reproduced as under- "Composite Supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply." 6.3 Further, as regards tax liability on composite supply, Section 8(a) of the CGST Act 2017 provides that " a composite supply comprisin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged under the statute the predominant component of the composite supply involved in the activity of Body Building would determine the rate of tax applicable on such composite supply. In case the 'Goods' part is predominant, then the Composite Supply in this case would be governed by Chapter 87 depending upon the nature of body being built by the Applicant on the chasis supplied by the principal. In case, the 'Service' part is predominant in the composite supply, then the rate of tax would be applicable as per Heading No.9988. However, due to incomplete information provided by the Applicant, the Authority finds itself constrained to provide any definitive ruling on this aspect. RULING 7. The Advance Ruling on questions posed before the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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