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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Classification of supply - mounting of Bus/ Truck Body by the ...

Case Laws     GST

July 20, 2020

Classification of supply - mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges including cost of certain material that was consumed during the process of job work - taxable under SAC 998881 - “Motor vehicle and trailer manufacturing services” and under entry no. 26(ii) as “Manufacturing services on physical inputs (goods) owned by other” it is taxable @18%.

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