Dear experts, one person is engaged in the movement of vehicle chasis fitted with engine received from the automobile manufacturer from one place to other as per the directions of the automobile manufacturer. Normally such vehicle chasis are driven by the drivers on road and termed as convoy . Kindly clarify under which category this service is falling (SAC ) and the rate of GST thereof. It is a lumpsum contract and the driver wages, diesel and other expenses are borne by the person who is moving the chasis.
SAC code and rate of GST on consideration received for moving chasis
Hariharan Sundaram
Debate on GST Rate for Vehicle Chassis Transport Service: Is It a Goods Transport Agency or HSN 9965 at 18%? An individual inquired about the appropriate SAC code and GST rate for a service involving the movement of vehicle chassis with engines for an automobile manufacturer. The service is a lump-sum contract where the mover covers driver wages, diesel, and other expenses. One response questioned if the service qualifies as a Goods Transport Agency (GTA) under a specific notification, while another suggested that without a consignment note, it may not be a GTA. The service could fall under HSN 9965 with an 18% GST rate if not classified as a GTA. (AI Summary)