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    <title>2021 (12) TMI 162 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH</title>
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    <description>The body building activity on the chassis provided by the principal was determined not to constitute manufacturing services attracting 18% GST. Additionally, the CBIC Circular No. 52/26/2018-GST dated 09.08.2018 was found not to apply to the applicant&#039;s case. The ruling, issued by the Authority for Advance Ruling Uttar Pradesh, categorizes the activity as a supply of goods subject to 28% GST, based on the applicant procuring all materials necessary for the body building process.</description>
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      <description>The body building activity on the chassis provided by the principal was determined not to constitute manufacturing services attracting 18% GST. Additionally, the CBIC Circular No. 52/26/2018-GST dated 09.08.2018 was found not to apply to the applicant&#039;s case. The ruling, issued by the Authority for Advance Ruling Uttar Pradesh, categorizes the activity as a supply of goods subject to 28% GST, based on the applicant procuring all materials necessary for the body building process.</description>
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