The activity of tanker body building on the chassis supplied by the customer is a supply of service.
Authority for Advance Ruling — Taxability on activity of tanker body building on job work basis – The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The applicant sought an advance ruling as to whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service; what is the applicable rate of GST; what will be the service code (tariff) for above stated activity.
Held that:- The Hon’ble Authority for Advance Ruling held that the activity of tanker body building on the chassis supplied by the customer is a supply of service. The activity is liable to GST at the rate of 18% as per entry at SI No. 26 (iv) - 9988 - "Manufacturing services on physical inputs (goods) owned by others - Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The said service is classifiable under Code 998881.
The activity of tanker body building on the chassis supplied by the customer is a supply of service.
Authority for Advance Ruling — Taxability on activity of tanker body building on job work basis – The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The applicant sought an advance ruling as to whether the activity of tanker body building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service; what is the applicable rate of GST; what will be the service code (tariff) for above stated activity.
Held that:- The Hon’ble Authority for Advance Ruling held that the activity of tanker body building on the chassis supplied by the customer is a supply of service. The activity is liable to GST at the rate of 18% as per entry at SI No. 26 (iv) - 9988 - "Manufacturing services on physical inputs (goods) owned by others - Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017. The said service is classifiable under Code 998881.