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Reducing GST on Body building/fabrication on tippers,Trucks, containers, etc. (HSN code number 8707).

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..... We are doing tipper body building work (8707 GST 28%) on chassis supplied by customer with assembling hydraulic cylinder for lifting the tipper body(using m.s. channels/sheets/angles for body building work and mounted the same on customer's chassis with hydraulic fitment. As per the Circular No. 52/26 2018-GST dtd 09.08.18 for bus body building they mentioned 18% GST for body building work u .....

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..... nder job work category 9988(chassis supplied by the customer). Hence please let me know whether can we make the bill under this category as we also doing the same job on customer chassis. Please reply Regards For SJR TECHNOLOGIES SUNDARA/RAJESH - Reply By Ganeshan Kalyani - The Reply = 2019 (7) TMI 45 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH IN RE: M/S. SANGHI BROTHERS (INDO .....

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..... RE) PRIVATE LIMITED Mounting of Bus/ Truck /Ambulance body on the chassis to be supplied by the Principal on delivery challan or any other owner of the chassis on which Bus/ Truck /Ambulance body will be fabricated by collecting job work charges including inputs required for such fabrication work and in no case the ownership of the chassis will be transferred by Applicant to the job worker wi .....

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..... ll be taxable under SAC 998881 - Motor vehicle and trailer manufacturing services and under entry no. 26(ii) as - Manufacturing services on physical inputs (goods) owned by other it is taxable @18%(9% under CGST and 9% under SGST Act). - Reply By KASTURI SETHI - The Reply = Dear Querist, As per circular mentioned by you and on the basis of various decisions of AARs/AAARs on this issue, the .....

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..... person doing job-work will pay GST @ 18% and the person who supplies the complete bus will pay GST @28%. In other words, the principal is liable to pay @28%.There is no dispute/doubt about it. It is natural that Principal will also take ITC of GST paid to the job-worker and will pay GST on value addition. - Reply By KASTURI SETHI - The Reply = Sh.Ganeshan Kalyani Ji, .....

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..... I agree with you. You have correctly posted the latest decision of AAR. This is with reference to your views expressed somewhere else against this very Issue ID. - Reducing GST on Body building/fabrication on tippers,Trucks, containers, etc. (HSN code number 8707). - Query Started By: - Rajesh Rao Dated:- 30-7-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - K .....

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..... nowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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