2019 (4) TMI 110

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....sh, CA&M. Saravanan GSTP Applicant is engaged in bus body building on the chassis given by the customers on job work basis. The customers purchase chassis and handed over to the applicants yard for fabricating the bus body. On receipt of chassis, a work order with the specifications of the Bus Body will be raised and on acceptance of the customer the materials used for structural fabrication of....

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.... the built-up bus to the and charges the customer for the value of the bus. In this situation supply made is that of bus and attract 28% GST. b) Bus body builder builds body on chassis provided by the principal for body building, and realize fabrication Charges, including certain materials was consumed during the process of job work. In this situation supply of building and mounting of body on ....

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.... is applied on the chassis supplied by the customer and hence the activity of fabrication of body with material is also a service covered under SAC Code 9988 - Manufacturing services on physical inputs (goods) owned by others and thereby attract 18% GST. In view of the observations stated above, the following rulings are issued: i) Whether the activity of Bus Body Building on job work basis,....