TMI Blog2022 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is further claimed as Input Tax Credit whereas the chassis of tippers, tankers and trucks etc are received by them, free of cost, under the delivery challans. Accordingly, the chassis delivered to the Appellant remains in their temporarily possession only for certain time to carry out the process of job work as per direction of the principal. The Appellant has received the chassis only as job worker and on free cost basis under the delivery Challan - the ownership of the chassis always remains with the Principal i.e. M/s TATA Motors. As per Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, as amended, it has been clarified that the Tax rate for (ic) Services by way of job work in relation to bus body building would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the UPGST Act, 2017 and vice versa. Brief Facts of the Case 1) M/s Adithya Automotive Applications Pvt Ltd, a private limited company, having registered address at Vendors Industrial Park, Plot No. T-2, Tata Motors Eastern Complex, Chinhat Industrial Area, Goyala Deva Road, Lucknow (the Appellant) is a registered assessee under GST having GSTN: 09AAFCA8545E1ZL. 2) As per Appellant, they are engaged in the body building and mounting of body on the chassis of different models of Tippers, Tankers, Trucks and Trailers. They receive chassis of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sis and as such it can be seen that there is no apparent dominant nature of the work of the body building when compared to the chassis. Section 2(68) of the GST Act, 2017 defines job work as 'any treatment or process undertaken by a person on goods belonging to another registered person'. The one who does the said job would be termed as lob worker'. The ownership of the goods does not transfer to the job worker but it rests with the principal. The job worker is required to carry out the process specified by the principal, on the goods. This is submitted that the Appellant was carrying on body building process on physical inputs i.e. chassis owned by the principal i.e. TATA Motors, hence the activity of the Appellant will be trea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the Appellant remains in temporarily possession only for certain time to carry out the process of job work as per direction of the principal. The Appellant has received the chassis only as job worker and in the invoice, it is clearly mentioned that the actual recipient is M/s Tata Motors Limited (Lucknow). The Appellant also relied upon certain case laws to vindicate their stand. 7) Following the principle of natural Justice, the appellant was granted personal hearing on 23rd November 2021. Sh. Subhash Chandra Pandey, Chief Financial Officer and Sh. Dushyant Kumar, Consultant appeared in personal hearing on behalf of the Appellant. During the course of personal hearing, they reiterated the submissions already made vide appeal appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trucks etc are received on free of cost basis, under the delivery challan. 10) Further, Manufacture has been defined under Section 2(72) of the CGST Act 2017, as under:- (72) Manufacture means processing of raw material or inputs in any manner that results in emergence of a new product having a distinct name, character and use and the term manufacturer shall be construed accordingly. Whereas, Section 2(68) of the CGST Act, 2017 defines the job work as:- (68) 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 constructed accordingly . 11) As regard to use of other inputs/materials required for fabrication of the bod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tippers, tankers and trucks etc are received by them, free of cost, under the delivery challans. Accordingly, we are in unison with the Appellant that the chassis delivered to the Appellant remains in their temporarily possession only for certain time to carry out the process of job work as per direction of the principal. The Appellant has received the chassis only as job worker and on free cost basis under the delivery Challan. In view of this, we are of the opinion that the ownership of the chassis always remains with the Principal i.e. M/s TATA Motors. 13) With reference to the applicable tax rate, we observe that the same has been clarified Circular No. 52/26/2018-GST dated 09.08.2018, the relevant portion is as under:- 12.2 (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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