https://www.taxtmi.com/caselaws?id=427256 AAR Gujarat ruled that fabricating and mounting tankers/tippers on chassis provided by owners constitutes supply of service, not composite supply. The activity is classified under SAC 998882 (Other transport equipment manufacturing services) and attracts 18% GST regardless of whether the chassis owner is registered or unregistered. The ruling relied on Government Circular No. 52/26/2018-GST, which clarifies that when body fabrication occurs on customer-provided chassis with fabrication charges levied, it qualifies as manufacturing service on physical inputs owned by others. en-us Wed, 10 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427256 AAR Gujarat ruled that fabricating and mounting tankers/tippers on chassis provided by owners constitutes supply of service, not composite supply. The activity is classified under SAC 998882 (Other transport equipment manufacturing services) and attracts 18% GST regardless of whether the chassis owner is registered or unregistered. The ruling relied on Government Circular No. 52/26/2018-GST, which clarifies that when body fabrication occurs on customer-provided chassis with fabrication charges levied, it qualifies as manufacturing service on physical inputs owned by others. Case-Laws GST Wed, 10 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427256