https://www.taxtmi.com/caselaws?id=364812 The AAR, MP ruled that body building activities on chassis supplied by principals constitutes composite supply under CGST/MPGST Act 2017. The classification as goods or services depends on the predominant element of the composite supply. If goods component predominates, classification falls under Chapter 87 based on body type. If services predominate, classification applies under Heading 9988. Due to incomplete information from the applicant, the Authority could not provide definitive ruling on specific tax rates, stating determination depends on predominant component per Section 8(a) CGST Act 2017. en-us Sat, 30 Jun 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364812 The AAR, MP ruled that body building activities on chassis supplied by principals constitutes composite supply under CGST/MPGST Act 2017. The classification as goods or services depends on the predominant element of the composite supply. If goods component predominates, classification falls under Chapter 87 based on body type. If services predominate, classification applies under Heading 9988. Due to incomplete information from the applicant, the Authority could not provide definitive ruling on specific tax rates, stating determination depends on predominant component per Section 8(a) CGST Act 2017. Case-Laws GST Sat, 30 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364812