Classification of supply - activity of building and fabricating ...

Case Laws     GST

March 10, 2023

Classification of supply - activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis - If the activity of fabrication and mounting of body is done on the chassis owned by applicant and using his own inputs & capital goods, the same shall amount to supply of goods and will attracting 28% of GST - On the contrary if the activity of fabrication and mounting of body is done on the chassis supplied by the customer using their own inputs & capital goods amounts to supply of service, merits classification and will attracting 18% of GST. - AAR

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