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    <title>2019 (7) TMI 45 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH</title>
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    <description>The ruling determined that the activity of mounting bus/truck/ambulance bodies on chassis provided by the principal, involving fabrication and material costs, falls under SAC 998881 and is subject to 18% GST (9% CGST and 9% SGST). This classification as a composite supply is based on the predominant service of body building, with the tax liability determined by the principal supply. The decision aligns with relevant GST provisions and clarifications, establishing the applicable GST rate for such activities.</description>
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