Classification of Service — Applicant has sought advance ruling in respect of the following questions:
1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule IV to the Notification No.1/2017-CT (R) dated 28.06.2017. is it correct?
2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, SI.No. 535 of Annexure? Please confirm.
3. Can we start charging GST 12% (CGST @ 6%+SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.
Held that :-
1. Charging of GST 28% (CGST @ 14% + SGST@ 14%) as per Sl.No. 169 of Schedule IV to the Notification No.1/2017-CT (R) dated 28.06.2017 is correct, if the activity of the applicant is treated as supply of goods, falling under Chapter heading 8707.
2. The activity of fabrication of body building on Tippers, Trailers, etc, merits classification under SAC 998881, under “Motor vehicle and trailer manufacturing services”, in terms of SI.No.535 of Annexure to Notification No.11/2017-CentraI Tax (Rate) dated 28.06.2017.
3. The applicant can start charging GST 18% (CGST @9% + SGST@9% as per of Notification No.11/2017-CentraI Tax (Rate) dated 28.06.2017, as amended by Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 read with explanation provided under Notification No.26/2019-CT(R) dated 21.11.2019. — SLN Tech-Fabs (Bengaluru) Pvt. Ltd., In Re… [2020] 20 TAXLOK.COM 026 (AAR-Karnataka)