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GST - Highlights / Catch Notes

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Classification of supply - rate of GST - process of bodybuilding ...


Bodybuilding on Another's Vehicle Chassis Classified as Service under CGST Act, 2017, per Schedule II, Para 3.

July 13, 2023

Case Laws     GST     AAR

Classification of supply - rate of GST - process of bodybuilding by fabrication on chassis of motor vehicles - the applicant is fabricating the body on the chassis belonging to another person and hence the activity is squarely covered under Para 3 of Schedule II of the CGST Act, 2017 as a treatment or process (which is applied to another person's goods and accordingly is a supply of services. - AAR

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