Adithya Automotive Applications Pvt. Ltd ., In re
Date: June 30, 2021
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Abhishek Chauhan, Vivek Arya
Subject Matter
GST on body building activity on the chassis provided by the principal
Summary
We find that all inputs required for fabrication of vehicle-body (Tippers, Trailers, Truck, Tankers) on chassis are procured by the applicant and fabricated vehicle-body mounted on the chassis is supplied by the applicant. Therefore, in the instant c…
1. M/s ADITHYA AUTOMOTIVE APPLICATIONS Pvt. Ltd., Vendors Industrial Park, Plot No. T2, Tata Motors Eastern Complex, Chinhat Industrial Area, Deva Road, Lucknow-226019 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAFCA8545E1ZL. 2. The applicant is engaged in the body building and mounting of body on the chasis of different models of Tippers, Tanker…