https://www.taxtmi.com/caselaws?id=429304 AAR Kerala ruled that commercial vehicle body building on job work basis constitutes supply of services, not goods. The applicant fabricates bodies on customer-owned chassis without acquiring ownership of the chassis. This activity falls under Para 3 of Schedule II of CGST Act 2017 as treatment/process applied to another person's goods. The service is classified under SAC 998881 (Motor vehicle and trailer manufacturing services) and attracts 18% GST rate under Notification No. 11/2017 Central Tax (Rate) for manufacturing services on physical inputs owned by others. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429304 AAR Kerala ruled that commercial vehicle body building on job work basis constitutes supply of services, not goods. The applicant fabricates bodies on customer-owned chassis without acquiring ownership of the chassis. This activity falls under Para 3 of Schedule II of CGST Act 2017 as treatment/process applied to another person's goods. The service is classified under SAC 998881 (Motor vehicle and trailer manufacturing services) and attracts 18% GST rate under Notification No. 11/2017 Central Tax (Rate) for manufacturing services on physical inputs owned by others. Case-Laws GST Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429304