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    <description>The Authority for Advance Ruling determined that the activity of mounting/fabricating bus bodies on customer-supplied chassis constitutes a supply of services under SAC 998881, taxable at 18% GST. Ownership of the chassis by the customer throughout the fabrication process was crucial in classifying the activity as job work, falling under the definition of services rather than goods. This ruling is valid until declared void under the GST Act.</description>
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