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    <title>2020 (9) TMI 689 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>The ruling determined that body building on a chassis provided by the principal constitutes a supply of service, attracting 18% GST. If the applicant owns the chassis and supplies the complete vehicle, it is considered a supply of goods. The GST rate for body building services is 18%, while for complete motor vehicles, it is 28%. The service code for body building on another person&#039;s chassis is SAC 9988, and for complete built-up vehicles on the applicant&#039;s chassis, it falls under HSN 87. Accident repairing jobs on vehicles supplied by the owner are classified under SAC 9987, subject to 18% GST. If body building is not deemed a service, it is treated as a supply of goods under HSN 87, with a GST rate of 28%.</description>
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    <pubDate>Thu, 02 Jul 2020 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=398570</link>
      <description>The ruling determined that body building on a chassis provided by the principal constitutes a supply of service, attracting 18% GST. If the applicant owns the chassis and supplies the complete vehicle, it is considered a supply of goods. The GST rate for body building services is 18%, while for complete motor vehicles, it is 28%. The service code for body building on another person&#039;s chassis is SAC 9988, and for complete built-up vehicles on the applicant&#039;s chassis, it falls under HSN 87. Accident repairing jobs on vehicles supplied by the owner are classified under SAC 9987, subject to 18% GST. If body building is not deemed a service, it is treated as a supply of goods under HSN 87, with a GST rate of 28%.</description>
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      <pubDate>Thu, 02 Jul 2020 00:00:00 +0530</pubDate>
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