Bus Body Building on Customer's Chassis Classified as Service Under Schedule II (3) of CGST Act 2017 by AAR.

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Full Text of the Document

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....Classification of supply - Job work - supply of goods or supply of services - activity of Bus Body Building on the chassis - it is evident that the activity undertaken by the Applicant for bus body building on the chassis supplied by the customer is to be classified as job work. As per Schedule II (3) of the CGST Act 2017, the said activity bus body building on the chassis belonging to the customer by the applicant is supply of services. - AAR....