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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of services - rate of GST - body building ...

GST

December 4, 2021

Classification of services - rate of GST - body building activity on the chasis provided by the principal - it is a supply of body of the vehicle and the activity of fitting/mounting of vehicle-body on chassis is an ancillary activity to the principal activity of supply of vehicle-body. Hence, in terms of the clarification issued by the CBEC vide circular No. 34/8/2018-GST, dated 1-3-2018, the impugned activity is a composite supply, with principal supply being supply of body of the vehicle. - AAR

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