Classification of Supply — The advance rulings sought by the applicant company incorporated under the Companies Act, 1956, are answered as; (1) The supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707, attracting 28% of GST; (2) The activity of step by step building of the body on the chassis supplied by the owner using their own inputs & capital goods amounts to supply of service, in terms of Circular dated 9.8.2018 and merits classification under SAC 9988, attracting 18% of GST. — Tata Marcopolo Motors Ltd., In Re… [2019] 13 TAXLOK.COM 065 (AAR-Karnataka)