TaxTMI 
TaxTMI 
2018 (7) TMI 1422
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....rs. Sample copies of two contracts are attached herewith for ready reference. 2. The party in its application has represented (i) That some authorities consider the transaction as contract of sale of goods whereas some other consider the transaction as job work. That in the opinion of the applicant, the transaction is a job work & not a contract of sale of goods for the following reasons. The term job work has been defined u/s 2(68) of the CGST Act 2017 which is reproduced as under: Section 2 Subsection 68 defines Job Work. "Job work" means any treatment or process undertaken by a person on goods belonging to another registered person and the expression "job worker" shall be construed accordingly; (ii) A bare reading of the above defini....
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....son and returning the vehicle to the supplier of chassis is covered under S.No. 3 of schedule II of Section 7 of the Central goods & Service Tax Act, 2017 and covered at S No. 9 of list of services at 18% Rate. As such 18% GST is leviable. (v) That the state Govt has also clarified under HVAT Act 2003 that the fabrication & fitting & mounting of bus body in the chassis supplied by the other party is a work contract & not sale of bus body. 3. Questions on which ruling has been sought by the applicant, are as under: i.) Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707 ii.) If it is held to be a job work,....
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....Clarification 1. Whether activity of bus body building, is a supply of goods or services? In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case. 7. In view of the aforesaid clarification issued by the CBEC (now CBIC), it is observed that composite supply has been defined under Section 2(30) of the CGST/HGST Act, 2017, as under: (30) "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally ....