Fabricating and mounting tankers on owner-provided chassis classified as service under Heading 9988, taxed at 18% GST.

Classification of supply - supply of services or not - activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building - it is found that subject supply merits to be classified at Heading 9988 ‘Manufacturing services on physical inputs (goods) owned by others’ and precisely at Service code (Tariff) 998882 ‘other transport equipment manufacturing services’. - Taxable @18% of GST - AAR .....

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