https://www.taxtmi.com/caselaws?id=421674 AAR Gujarat ruled that fabricating and mounting tankers, tippers, and bus bodies on customer-owned chassis constitutes supply of services under Schedule II(3) CGST Act, as it involves treatment/process applied to another person's goods. For GST registered customers, this qualifies as job work under Section 2(68) CGST Act, falling under Sr. No. 26(ic) of Notification 11/2017-CT(R). For unregistered customers, it's classified as manufacturing services on physical inputs owned by others under Sr. No. 26(iv). The activity is classified under Heading 9988 with service code 998882 for transport equipment manufacturing services. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421674 AAR Gujarat ruled that fabricating and mounting tankers, tippers, and bus bodies on customer-owned chassis constitutes supply of services under Schedule II(3) CGST Act, as it involves treatment/process applied to another person's goods. For GST registered customers, this qualifies as job work under Section 2(68) CGST Act, falling under Sr. No. 26(ic) of Notification 11/2017-CT(R). For unregistered customers, it's classified as manufacturing services on physical inputs owned by others under Sr. No. 26(iv). The activity is classified under Heading 9988 with service code 998882 for transport equipment manufacturing services. Case-Laws GST Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421674