Case LawUP ADRG 82/2021
Adithya Automotive Applications Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- June 30, 2021
- Type:
- Advance Ruling
- Members:
- Abhishek Chauhan, Vivek Arya
Subject
GST on body building activity on the chassis provided by the principal
Job WorkComposite SupplyManufacture
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…
Judgement
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…