Tata Marcopolo Motors Ltd ., In re
Date: June 25, 2019
Subject Matter
Supply of ready built body and the activity of mere mounting the body on chassis supplied by the owner amounts to supply of goods and merits classification under HSN 8707
Summary
The applicant has sought advance ruling in respect of the following question: Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HS…
1. M/s Tata Marcopolo Motors Ltd., (called as the ‘applicant’ hereinafter), having GSTIN number 29AACCT5547J1ZW, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 read with Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017 read with Rule 104 of the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the…