Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime. It clarifies that the body building activity undertaken by the applicant on customer-owned chassis constitutes a supply of service, classified under Service Accounting Code (SAC) 998881 'Motor vehicle and trailer manufacturing services'. The body building on chassis owned by a GST-registered customer is considered job work, while the same activity on chassis owned by an unregistered customer does not qualify as job work. Regardless of the customer's registration status, the applicable GST rate for the body building service is 9% under the Central GST Act and 9% under the State GST Act, as per the relevant notification entries.
Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime. It clarifies that the body building activity undertaken by the applicant on customer-owned chassis constitutes a supply of service, classified under Service Accounting Code (SAC) 998881 'Motor vehicle and trailer manufacturing services'. The body building on chassis owned by a GST-registered customer is considered job work, while the same activity on chassis owned by an unregistered customer does not qualify as job work. Regardless of the customer's registration status, the applicable GST rate for the body building service is 9% under the Central GST Act and 9% under the State GST Act, as per the relevant notification entries.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
