https://www.taxtmi.com/caselaws?id=399794 AAR held that the activity of building and mounting a body on a customer-supplied chassis is job work and constitutes a supply of services under Schedule II(3) of the CGST Act. The applicant uses its own materials and invoices separately for body-building charges while ownership of the chassis remains with the customer; consideration received is for manufacturing the body. Accordingly, the transaction is taxable as supply of services under CGST/TNGST. en-us Tue, 12 May 2020 00:00:00 +0530 Thu, 21 Aug 2025 23:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399794 AAR held that the activity of building and mounting a body on a customer-supplied chassis is job work and constitutes a supply of services under Schedule II(3) of the CGST Act. The applicant uses its own materials and invoices separately for body-building charges while ownership of the chassis remains with the customer; consideration received is for manufacturing the body. Accordingly, the transaction is taxable as supply of services under CGST/TNGST. Case-Laws GST Tue, 12 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399794