Arpijay Fabricators (P.) Ltd., In re
Date: June 30, 2018
Subject Matter
Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job worker, would amount to 'Composite Supply'
Summary
The Applicant is engaged in building bodies of various vehicles over the chasis provided by their principal on job work basis. The following questions have been posed before the Authority, with reference to the activity undertaken by the Applic…
1. At the outset we would like to make it clear the provisions of both the CGST Act, 2017 and the MPGST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such similar provisions, a reference to the CGST Act, 2017 would also mean a reference to the same provisions under the MPGST Act, 2017. 2. BRIEF FACTS OF THE CASE: 2.1 M/s. Arpi…