2018 (10) TMI 1044

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.... Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Automobile Corporation of Goa Limited, seeking an Advance Ruling in respect of the following question: "Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988." THE FACT OF CASE: - The Applicant M/s. ACGL is receiving chassis of the bus from OEMs on FOC Basis under the cover of delivery challan. They procure various inputs and services directly which are used for carrying out the body building on the chassis received. Once the Bus body is built and mounted on the chassis by the Applicant, the fully built vehicles is sent back to the OEMs/customers....

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..... If answer is negative, -It is a semi-finished goods then any treatment done by any other party on the chassis is the activity of the job work. Hence, it should be classified as "supply of service under HSN 9988 which attracts 18% GST However, if we take the contention of the applicant to classify such treatments as supply of goods." It is relevant to consider the procedure followed by the applicant to receive the chassis which is owned by the other party to be worked upon since the cost of chassis is not considered in challan as per the contention of the applicant. As per the application it is mentioned that, the chassis ownership is not transferred and hence it should be classified under job work. As per the provision job work the job....