V E Commercial Vehicles Limited ., In re

Date: June 2, 2020

Court: Authority for Advance Ruling
Bench: Madhya Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Manoj Kumar Choubey, Virendra Kumar Jain
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Subject Matter

18% of GST applicable to the fabrication of the body on chassis provided by the customer

ClassificationJob Work

Summary

Q)  Whether mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principal for which the applicant charged fabrication charges including cost of certain material that was consumed during the process of job work would be c…

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. V E Commercial Vehicles Limited (hereinafter referred to as the Applicant) , registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical…

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