Querry reply No. 115259

[Rajesh Rao]

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

[KASTURI SETHI]

998881 Motor vehicle and trailer manufacturing services

This service code includes motor vehicle manufacturing services, trailers and semitrailer manufacturing services and motor vehicle parts and accessories manufacturing services.

Yes, tipper body building work is covered under the above mentioned SAC. Notification No.11/17-CT(Rate) dated 28.6.17 as amended from time to time.(Serial No.26(ii) refers for GST @ 18% (CGST 9% + SGST 9%) is applicable for job-work.

[Ramesh Kothari]

I agree with Kasturiji opinion it's a Job work

AI Summary

Service classification as motor vehicle manufacturing services treats tipper body building as job work attracting standard GST rate. Tipper body building on customer-supplied chassis is classified under Motor Vehicle and Trailer Manufacturing Services (SAC classification for motor vehicle parts and accessories) and is treated as job work; billing should use the stated SAC classification and the notification-based GST rate applicable to job-work supplies applies.