https://www.taxtmi.com/caselaws?id=382922 The case involved the classification of activities related to building and mounting bus bodies on chassis under GST codes. The applicant initially argued for the supply of goods but later revised to supply of services. The authority differentiated between ready-built body supply and step-by-step building on owner-provided chassis. The judgment classified ready-built body supply as goods under HSN 8707 attracting 28% GST and step-by-step building as services under SAC 9988 attracting 18% GST. The decision aligned with CGST Act provisions and relevant circulars, ensuring accurate classification and GST rate application. en-us Tue, 25 Jun 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382922 The case involved the classification of activities related to building and mounting bus bodies on chassis under GST codes. The applicant initially argued for the supply of goods but later revised to supply of services. The authority differentiated between ready-built body supply and step-by-step building on owner-provided chassis. The judgment classified ready-built body supply as goods under HSN 8707 attracting 28% GST and step-by-step building as services under SAC 9988 attracting 18% GST. The decision aligned with CGST Act provisions and relevant circulars, ensuring accurate classification and GST rate application. Case-Laws GST Tue, 25 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382922