Building and Mounting a Truck Body on Customer's Chassis is a Service Supply per Schedule II, Clause 3, CGST Act 2017.

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....Classification of supply - activity of building and mounting of the body on the chassis made available by the customers - The activity of body building undertaken on a truck chassis made available by a customer to the applicant amounts to supply of services as per Schedule II clause 3 of CGST Act 2017. - AAR....