https://www.taxtmi.com/caselaws?id=759834 The AAR held that body building activity on customer-owned chassis constitutes supply of services, not goods. When chassis is provided by GST-registered customers, the activity qualifies as job work under Section 2(68) of CGST Act 2017. However, when chassis is owned by unregistered customers, it does not constitute job work since job work requires goods belonging to registered persons. Both scenarios are classified under SAC Code 998881 (Motor vehicle and trailer manufacturing services) at 18% GST rate (9% CGST + 9% SGST) under Entry 26(ic) and 26(iv) respectively of CGST Notification 11/2017. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759834 The AAR held that body building activity on customer-owned chassis constitutes supply of services, not goods. When chassis is provided by GST-registered customers, the activity qualifies as job work under Section 2(68) of CGST Act 2017. However, when chassis is owned by unregistered customers, it does not constitute job work since job work requires goods belonging to registered persons. Both scenarios are classified under SAC Code 998881 (Motor vehicle and trailer manufacturing services) at 18% GST rate (9% CGST + 9% SGST) under Entry 26(ic) and 26(iv) respectively of CGST Notification 11/2017. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759834