https://www.taxtmi.com/caselaws?id=429308 The AAR, Kerala ruled that commercial vehicle body-building on customer-supplied chassis constitutes supply of services, not goods. Since the chassis ownership remains with the customer throughout fabrication, the activity falls under Para 3 of Schedule II, 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) under Heading 9988, which covers manufacturing services on physical inputs owned by others, with GST applicable on service fees rather than manufactured goods value. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429308 The AAR, Kerala ruled that commercial vehicle body-building on customer-supplied chassis constitutes supply of services, not goods. Since the chassis ownership remains with the customer throughout fabrication, the activity falls under Para 3 of Schedule II, 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) under Heading 9988, which covers manufacturing services on physical inputs owned by others, with GST applicable on service fees rather than manufactured goods value. Case-Laws GST Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429308