TMI Blog2019 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. Whether the activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service? ii. If it is supply of Goods, what is the applicable rate of GST? iii. If it is supply of Services, what is the applicable rate of GST? The authorized representative of the company was heard. It is stated that supply of motor vehicles at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST SGST Act, the term job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression 'job worker' Shall be construed accordingly. As per Sl.No.3 of Schedule II to the CGST SGST Act, 2017 any treatment or process which is applied to another person's goods is a supply of service. Chassis is a semi-finished goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of service. ii) If it is supply of Goods, what is the applicable rate of GST? Not relevant in view of the above ruling. iii) If it is supply of Services, what is the applicable rate of GST? It is a service covered under SAC Code 9988 and thereby attract 18% GST. - - TaxTMI - TMITax - GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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