https://www.taxtmi.com/caselaws?id=433228 The AAR, Tamil Nadu held that bus body building on customer-supplied chassis constitutes supply of services under Schedule II clause 3 of CGST Act 2017. The activity involves fabrication and mounting of bus body on customer-owned chassis, with ownership remaining with customer throughout. Following precedent in TVL Anamallais Engineering case, the service is classified under SAC 998881 (Motor Vehicle and trailer manufacturing services) attracting 18% GST (CGST 9% + SGST 9%). The arrangement qualifies as job work since consideration is received only for fabrication services and materials used in the process. en-us Wed, 30 Nov 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433228 The AAR, Tamil Nadu held that bus body building on customer-supplied chassis constitutes supply of services under Schedule II clause 3 of CGST Act 2017. The activity involves fabrication and mounting of bus body on customer-owned chassis, with ownership remaining with customer throughout. Following precedent in TVL Anamallais Engineering case, the service is classified under SAC 998881 (Motor Vehicle and trailer manufacturing services) attracting 18% GST (CGST 9% + SGST 9%). The arrangement qualifies as job work since consideration is received only for fabrication services and materials used in the process. Case-Laws GST Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433228