Rohan Coach Builders ., In re
Date: April 10, 2019
Subject Matter
Fabrication of bus body on the chassis to be supplied by the OEMs (Principal) is job work and will be taxable under SAC 9988 81
Summary
Q) Whether the activity of building and mounting of the body by the applicant on the chassis provided by the Principal will result in supply of goods under HSN 8707 or supply of services under HSN 9988 taxable @ 18% irrespective of end use by the pri…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and SGST Act respectively) by M/s. Rohan Coach Builders (hereinafter referred to as the Applicant) ,registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for…