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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.

Classification of supply- The Applicant has preferred this application for seeking Advance Ruling on the following Question: Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. the applicant has stated that as they undertake to construct cabin and load bodies by way of erecting the same over the chassis, it can be said that the activities amount to “treatment or process”. Held that- 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.