https://www.taxtmi.com/caselaws?id=416686 The AAAR held that job work involving body building on chassis provided by the principal constitutes services taxable at 18% GST rate. The appellant received chassis free of cost under delivery challans for temporary possession to perform fabrication work, with ownership remaining with the principal. The authority clarified that procuring inputs like steel sheets and windows for fabrication work does not constitute manufacturing. Applying CBIC Circular No. 52/26/2018-GST, the body building and mounting work on tippers, tankers, trucks and trailers qualifies as job work services subject to 18% GST rate under the specified notification conditions. en-us Thu, 25 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416686 The AAAR held that job work involving body building on chassis provided by the principal constitutes services taxable at 18% GST rate. The appellant received chassis free of cost under delivery challans for temporary possession to perform fabrication work, with ownership remaining with the principal. The authority clarified that procuring inputs like steel sheets and windows for fabrication work does not constitute manufacturing. Applying CBIC Circular No. 52/26/2018-GST, the body building and mounting work on tippers, tankers, trucks and trailers qualifies as job work services subject to 18% GST rate under the specified notification conditions. Case-Laws GST Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416686