Building and mounting of body on Bus chassis is supply of Services under GST : Goa AAR

By | October 21, 2018
(Last Updated On: October 21, 2018)

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988.

Held

The activity of building and mounting of the body on the chassis provided by the principal under FOC Challan will result in supply of  services under HSN 9988 and hence should be taxed at 18% GST

 

Goa Authority of Advance Ruling

Automobile Corporation of Goa Ltd

GOA/GAAR/1 of 2017-18/2018-19/1929  Dt. 21.08.2018

Download Complete Judgment Click here

Other GST Judgments

Fabrication & fitting of bus bodies on chassis supplied by client is not Job work : HARYANA AAR

 

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