https://www.taxtmi.com/caselaws?id=440249 The AAR Kerala ruled that bodybuilding activities on customer-owned vehicle chassis constitute supply of services under Para 3 of Schedule II, CGST Act 2017, as it involves treatment/process applied to another person's goods. The activity is classified under Service Accounting Code 998881 (Motor vehicle manufacturing services). For accident repair jobs charged on lump sum basis including materials and labor, the activity falls under SAC 998714 (repair and maintenance services) and attracts 18% GST rate per Notification No 11/2017. en-us Thu, 02 Mar 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440249 The AAR Kerala ruled that bodybuilding activities on customer-owned vehicle chassis constitute supply of services under Para 3 of Schedule II, CGST Act 2017, as it involves treatment/process applied to another person's goods. The activity is classified under Service Accounting Code 998881 (Motor vehicle manufacturing services). For accident repair jobs charged on lump sum basis including materials and labor, the activity falls under SAC 998714 (repair and maintenance services) and attracts 18% GST rate per Notification No 11/2017. Case-Laws GST Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440249