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

[Rajesh Rao]

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 under 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

AI Summary

GST for Body Building on Customer-Supplied Chassis: 18% Rate Applicable, Clarifies AAR; Input Tax Credit Available for Principals. A discussion on a forum addresses the GST rate applicable to body building on tippers and trucks, specifically when using customer-supplied chassis. The initial query seeks clarification on whether the GST rate can be reduced to 18% for such work, as per a circular for bus body building. Replies reference an Authority for Advance Ruling (AAR) decision indicating that mounting bodies on customer-supplied chassis is taxed at 18% under 'Manufacturing services on physical inputs owned by others.' Another response confirms that job work incurs 18% GST, while the principal pays 28% but can claim input tax credit.