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Bus body building activity on job work basis, on the chassis supplied by the customer is supply of service taxable @ 18% GST

Shanti Prime Publication Pvt. Ltd.

Authority for Advance Ruling — Taxability on Bus Body Building– The applicant, engaged in bus body building on the chassis given by the customers on job work basis. The applicant will raise a work order with the specifications of the Bus Body and on acceptance of the customer the materials used for structural fabrication of buses will be procured and build bus body on the chassis. The applicant sought an advance ruling as to (i) whether the activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of goods or supply of service, (ii) if it is supply of Goods, what is the applicable rate of GST, (iii) if it is supply of Services, what is the applicable rate of GST.
Held that:- The Hon’ble Authority for Advance Ruling held that the activity of Bus Body Building on job work basis, on the chassis supplied by the customer, is supply of service and not a supply of Goods. These services are covered under SAC Code 9988 and thereby attract 18% GST.—Kondody Autocraft (India) Pvt. Ltd., In Re… [2019] 10 TAXLOK.COM 055 (AAR-Kerala)