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    <description>The Authority determined that Bus Body Building on a job work basis, using chassis provided by customers, constitutes a supply of service attracting 18% GST under SAC Code 9988. This classification was based on the treatment of the chassis as semi-finished goods and the application of fabrication on the customer&#039;s chassis. As a result, the applicable rate of GST for the supply of goods was deemed irrelevant, and the activity was considered a service under the provisions of the CGST &amp;amp; SGST Act.</description>
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