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Building Vehicle Bodies on Supplied Chassis is a Service under GST, Taxed at 18% for Fabrication Charges.

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Full Text of the Document

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....Classification of supply - Activity of step by step building of the body on the chassis supplied by the owner using their own inputs & capital goods - if the body is built on the chassis provided by the principal and the fabrication charges, including certain material consumed during the process of job work, have been charged then the activity amounts to Supply of Service and attracts 18% GST....