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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Classification of supply - Supply of ready built body and the ...

Case Laws     GST

July 12, 2019

Classification of supply - Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner - The fabrication of the body and then its mounting on the chassis appear to be two naturally bundled supplies, supplied in conjunction with each other - it is composite supply where the principal supply is that of the body, i.e. supply of goods - fall under classification HSN 8707 and liable to GST @ 28 %

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