Dear Sir,
Thank you for your reply. Further in the Querry reply No. 115259 dated 30.07.19 you have not mentioned tipper body. Shall we make the bills under SAC code number 998881 for tipper bodies(chassis received from customer through the Dealer). Please reply sir.
Regards
For SJR TECHNOLOGIES
SUNDARA/RAJESH RAO
Tipper body building classified under SAC 998881, subject to 18% GST; confirmed as job work by experts. A query was raised regarding the appropriate SAC code for billing tipper bodies under the Goods and Services Tax (GST) framework. The question was whether SAC code 998881, which pertains to motor vehicle and trailer manufacturing services, applies to tipper body building when chassis are received from customers through dealers. Kasturi Sethi confirmed that tipper body work falls under this SAC code and is subject to an 18% GST rate (9% CGST and 9% SGST) as per Notification No. 11/17-CT(Rate). Ramesh Kothari agreed with this interpretation, classifying it as job work. (AI Summary)
Goods and Services Tax - GST