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    <title>2021 (7) TMI 481 - AUTHORITY FOR ADVANCE RULING, KERALA</title>
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    <description>The case involved determining whether building tanker bodies on customer-supplied chassis constitutes a supply of goods or services for GST purposes. The Authority concluded that the activity is a supply of service under Para 3 of Schedule II of the CGST Act, 2017. The ownership of the chassis remains with the customer, leading to classification under SAC 998881 and an 18% GST rate. The ruling confirmed that the activity is a service provided on another person&#039;s goods, attracting the specified GST rate.</description>
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    <pubDate>Tue, 25 May 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=409639</link>
      <description>The case involved determining whether building tanker bodies on customer-supplied chassis constitutes a supply of goods or services for GST purposes. The Authority concluded that the activity is a supply of service under Para 3 of Schedule II of the CGST Act, 2017. The ownership of the chassis remains with the customer, leading to classification under SAC 998881 and an 18% GST rate. The ruling confirmed that the activity is a service provided on another person&#039;s goods, attracting the specified GST rate.</description>
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