Bodybuilding and mounting on chassis for tippers and trailers classified as job work; 18% GST applies.

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Full Text of the Document

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....Nature of activity - Job work - manufacturing or services - body building activity on the chassis provided by the principal - the body building and mounting of body on the chassis of different models of Tippers, Tankers, Trucks and Trailers, on the chassis to be supplied by the Principal, on delivery challans, by collecting job work charges for such fabrication work is taxable @18%, - AAAR....